Section 41(3) in The Punjab Forward Contracts Tax Rules, 1951
(3)The Excise and Taxation Officer, or the Assistant Excise and Taxation Officer, holding charge of a district, is charged with the duty of carrying out the provisions of the Act and the rules made thereunder subject to the control and directions of the Commissioner and the Deputy Excise and Taxation Commissioner and the orders of the Government.Relaxation of the provisions of the rules in certain cases
