Section 7(b) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
(b)[ An application for the renewal of licence in form P.I shall be made in Form PA. not less than thirty days before the date on which the licence expires. A fee of one hundred rupees for the renewal of licence in Form P.1 shall be deposited by the applicant in any treasury or sub-treasury or the State Bank of India by means of challan in Form P.M. in quadruplicate. One copy of receipted challan shall be attached with the application as a proof of deposit of the requisite fee :
