Section 15(d) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
(d)The Petrol Taxation Officer, after satisfying himself that the amount of tax due and shown in monthly return has duly been paid shall cause to be issued a certificate in Form P.E. and delivered it to the dealer or his authorised manager or agent submitting the return. The certificate shall be preserved by the dealer for a period of five years. Number and date of the certificate issued shall also be recorded at the foot of the return.
