Section 2(k) in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
(k)[ "Excise and Taxation Commissioner"] [Clause (k) and (I) added by Punjab Act 13 of 1953, Section 2(ii).] means the person for the time being appointed by Government to perform all or any of the functions and exercise all or any of the powers of the Excise and Taxation Commissioner; and
