Section 2(d) in The Punjab Passengers and Goods Taxation Rules, 1952
(d)Assistant Excise and Taxation Officer means the person appointed by that designation by the State Government under Section 7 of the Act to assist the Commissioner;(dd)[ "Deputy Excise and Taxation Commissioner" means the person appointed by that designation by the State Government under Section 7 of the Act to assist the Commissioner] [Substituted vide Haryana Government Notification No. GSR 133/PA.16/52/S.22/Amd.(12)/74, dated 4th November, 1974.];
