Section 2(e) in The Punjab Entertainments Duty Rules, 1956
(e)'Deputy Excise and Taxation Commissioner' means the person appointed by that designation by the State Government to assist the Commissioner in relation to the districts under his charge.(ee)[ 'Excise and Taxation Officer' means a person appointed by that designation by the State Government to assist the Commissioner.] [See Notification dated 28.9.1979.]
