Section 15(1) in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
(1)Every officer of the [Excise and Taxation Department] [Substituted by Punjab Act 13 of 1953, Section 4, for 'Excise or Revenue'.] not below such rank as may be prescribed shall within the area for which he is appointed, have power to investigate all offences punishable under this Act.
