Section 6 in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
6. [ Person not to carry on business as dealers without licence. - After the expiry of a period of two months from the commencement of the Punjab Motor Spirit (Taxation of Sales) Amendment Act, 1974, no person shall carry on business as a dealer unless he is in possession of a valid licence :
Provided that nothing in this sub-section shall apply to a dealer who does not effect the sale of motor spirit at the first stage :Provided further that a licence issued under this Act before the commencement of the Punjab Motor Spirit (Taxation of Sales) Amendment Act, 1974, shall on such commencement, be deemed to be cancelled] [Substituted vide Punjab Act 10 of 1974.].
