Section 2(c) in The Punjab Passengers and Goods Taxation Rules, 1952
(c)[ "Assessing Authority" in respect of any owner means the officer incharge of the district or the Excise and Taxation Officer incharge of the circle within whose territorial jurisdiction the owner's place of business is situated or an officer not below the rank of an Assistant Excise and Taxation Officer directed by the Commissioner to exercise the powers of, and perform the duties and functions of, Assessing Authority. [Substituted vide Haryana Government Notification No. GSR 133/PA.16/52/S.22/Amd.(5)/74, dated 4th November, 1974.]
