Chapter III [APPOINTMENT OF EXCISE OFFICERS AND THEIR POWERS AND DUTIES]
s. 23
23. Failure of [Excise Officer] in duty
Any [Excise Officer] who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written permission of the [ [Commissioner] of Excise], or has given to his superior officer two months' notice in writing of his intention or has other lawful excuse, shall on conviction before a Magistrate be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to three months' pay, or with both.
84. The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
85. The words “Collector of Excise” were substituted for the words “Collector of Central Excise” by section 4 of the Finance Act (Act No. III of 1975)
86. The word “Commissioner” was substituted for the word “Collector ” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
End of s. 23. Not in the index for this Act: Schedule (1).