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Powers and provisions of Excise Acts to apply to the duties granted by this Act.
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6. The said duties by this Act granted shall be deemed to be Excise duties, and shall be under the care and management of the Commissioners of Inland Revenue for the time being; and all powers, provisions, and regulations, penalties, and forfeitures contained in or enacted by any Act in force in relation to Excise duties shall, in all cases not herein expressly provided for, and so far as the same are not superseded by and are consistent with the express provisions of this Act, be duly observed, applied, and put in execution for charging, collecting, and securing the said duties hereby granted, and otherwise relating thereto and to the said licences, as fully and effectually as if the same had been repeated and re-enacted in the body of this Act with reference to the said duties hereby granted and the said licences respectively.
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