Inland Revenue Regulation Act, 1890

Collector or officer not to deal in exciseable goods.

7. If any collector or any person appointed to be an officer and employed in relation to duties of excise deals or trades in any goods subject to any such duty, or carries on or is concerned in any trade or business subject to any law of excise, he shall be guilty of a misdemeanour, and shall, on conviction, forfeit his office or employment, and be incapable of ever holding any office or employment in or relating to the excise.