Section 2(b) in Punjab General Sales Tax Rules, 1949
(b)[ "Appropriate Assessing Authority" in respect of any particular dealer means the Assistant Excise and Taxation Commissioner or the Excise and Taxation Officer within whose jurisdiction the dealer's place of business is situated or if the dealer has more than one place of business in Punjab the Assistant Excise and Taxation Commissioner or the Excise and Taxation Officer within whose jurisdiction the head office in Punjab of such business is situated or such other person as may be appointed under section 3 of the Act and authorised by the State Government to make assessment in respect of such dealer within the meaning of clause (a) of section 2 of the Act] [The words 'Assistant Excise and Taxation Commissioner or the Excise and Taxation Officer' substituted for the words 'Excise and Taxation Officer or the Assistant Excise and Taxation Officer' wherever occurs in Sub-rule (b) of Rule 2 by G.S.R. 106/P.A.46/48/S.27/Amd.(26)/78 dated 6.10.1978.];
