Section 7(1) in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
(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.
