Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 20A] [Entire Act] State of Punjab - Subsection Section 20A(2) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939 (2)When the Petrol Taxation Officer is satisfied that the dealer is entitled to the amount of refund applied for, he shall record an order sanctioning the refund.