Section 3(1) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
(1)(a)Subject to the control of Government and unless Government shall by notification otherwise direct, the [Excise and Taxation Commissioner] [Substituted by Punjab Government Notification No. 1518 E&T (Ch.) 54/378, dated 10.5.1954.] shall superintend the administration and the collection of the tax leviable under the Act.(b)Subject to the general control and superintendence of the [Excise and Taxation Commissioner] [Substituted by Punjab Government Notification No. 1518 E&T (Ch.) 54/378, dated 10.5.1954.] and unless Government shall by notification otherwise direct, the [Excise and Taxation Commissioner] [Substituted by Punjab Government Notification No. 1518 E&T (Ch.) 54/378, dated 10.5.1954.] shall control all other officers empowered under the Act in his [jurisdiction] [Substituted by Punjab Government Notification No. GSR 232/PA1/39/S.24/Amd.(2)/63, dated 8.10.1963.].(c)Subject as aforesaid and the control of the [Deputy Excise and Taxation Commissioner] [Substituted by Punjab Government Notification No. GSR 232/PA1/39/S.24/Amd.(2)/63, dated 8.10.1963.] and unless Government by notification otherwise direct, the [Petrol Taxation Officer] [Substituted by Punjab Government Notification No. 1518 E&T (Ch.) 54/378, dated 10.5.1954.] shall control all other officers empowered under the Act in his district.
