Section 7

Every person employed on any duty or service relating to excise by the orders or with the concurrence of the Controller, whether previously or subsequently expressed, shall be deemed to be the proper officer of excise for such duty or service.

Every act required by law at any time to be done by or with any particular officer nominated for such purpose, if done by or with any person appointed by the Controller to act for such particular officer, shall be deemed to be done by or with such particular officer.

Powers of investigation.