Section 7 in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
7. Grant of licence.
(1)Except as provided hereunder, a licence shall be granted to any person applying therefor [in the prescribed form to the petrol Taxation Officer on payment of a fee of not more than [one hundred rupees] [Inserted by East Punjab Act 6 of 1948, Section 2(a).], if any, as may be prescribed.(2)Every such licence shall be valid without renewal only up to the thirty- first day of March following the date on which it is granted but may be renewed annually.(3)The grant or renewal of a licence may be refused if any previous licence of the applicant [or of any person with whom the applicant has been working as a partner] [Inserted by East Punjab Act 6 of 1948, Section 2(b)(i).] has been cancelled [or if the applicant or any person with whom he has been working as a partner has been convicted of any offence relating to the motor spirit or if the Petrol Taxation Officer is satisfied that the applicant has been made only for the purpose of enabling any person to carry on business as a [-] [Inserted by East Punjab Act 6 of 1948, Section 2(b)(ii).]dealer without a licence.(4)[ No licence under this Act [except in case of licence for the [-] [Inserted by Punjab Act 10 of 1955, Section 2.]sale of powerine or diesel oil] shall be granted to any person who does not hold a licence for the storage of dangerous petroleum under the Petroleum Act, 1934, and if any such licence granted under that Act, is cancelled, suspended or is not renewed, any licence granted under this Act to the holder thereof shall be deemed to be cancelled, suspended or not renewed as the case may be.(5)If an application for the renewal of licence under this Act is made within such time before its expiry as may be prescribed by Government, the holder of the licence shall be deemed to be in possession of a valid licence until the licence is renewed or until he is informed that the renewal of the licence has been refused.
