Section 3(2) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
(2)The Petrol Taxation Officer is charged with the duty of carrying out the provisions of the Act subject to the control and direction of the [Excise and Taxation Commissioner and Deputy Excise and Taxation Commissioner] [Substituted by Punjab Government Notification No. 1518 E&T (Ch.) 54/378, dated 10.5.1954.] and the orders of Government.
