Section 41 in The Punjab Forward Contracts Tax Rules, 1951
41.
(1)Subject to the control of Government and unless Government shall be notification otherwise direct, the Commissioner shall superintend the administration and the collection of the tax liable under the Act.(2)Subject as aforesaid and to the control of the Commissioner and unless Government shall by notification otherwise direct, the Deputy Excise and Taxation Commissioner of the Circle shall control all other officers empowered under the Act in his Circle.(3)The Excise and Taxation Officer, or the Assistant Excise and Taxation Officer, holding charge of a district, is charged with the duty of carrying out the provisions of the Act and the rules made thereunder subject to the control and directions of the Commissioner and the Deputy Excise and Taxation Commissioner and the orders of the Government.Relaxation of the provisions of the rules in certain cases
