Section 43 in The Punjab Forward Contracts Tax Rules, 1951
43.
An Assessing authority may, by an order in writing authorise generally in any particular case any person subordinate to and working under his authority to exercise the powers conferred upon such authority under these rules, to prepare and sign receipts, notices, challans and other documents and register, required to be drawn up, maintained or issued under the Act or these rules.Power to extend time
