s 46 Clerks and servants may transact business
The clerk or servant of any person or firm may transact business generally with any officer of excise on behalf of such person or firm: Provided that a senior officer of excise may refuse to transact business with such clerk or servant unless such person or a member of such firm identifies such clerk or servant to such officer as empowered to transact such business, and deposits with such officer a signed authority authorizing such clerk or servant to transact such business on behalf of such person or firm.