Section 4(d) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
(d)All applications, returns or statement prescribed under the Act or these rules shall be submitted in respect of all the places of business jointly by the head office to the Petrol Taxation Officer of the district in which the head office is situated under intimation to the Petrol Taxation Officer of every district in which any such business of the dealer is carried on.
