Section 2(s) in The Punjab Passengers and Goods Taxation Rules, 1952
(s)[ 'Prescribed Authority' means the purpose of - [Substituted vide Haryana Government Notification No. GSR 133/PA.16/52/Section 22/Amdendment(5)/74, dated 4th November, 1974.](i)Sections 3, 6, 9, 11, 12 and 21, the Assessing Authority;(ii)Sections 13, 13A and 14, an officer of the Excise and Taxation Department who is not below the rank of Taxation Inspector within his jurisdiction or an officer of any other department of the State Government authorised by the Commissioner in his behalf and within the jurisdiction as specified by the Commissioner].
