Section 3 in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
3. Superintendence and control of the administration under the Act.
(1)(a)Subject to the control of Government and unless Government shall by notification otherwise direct, the [Excise and Taxation Commissioner] [Substituted by Punjab Government Notification No. 1518 E&T (Ch.) 54/378, dated 10.5.1954.] shall superintend the administration and the collection of the tax leviable under the Act.(b)Subject to the general control and superintendence of the [Excise and Taxation Commissioner] [Substituted by Punjab Government Notification No. 1518 E&T (Ch.) 54/378, dated 10.5.1954.] and unless Government shall by notification otherwise direct, the [Excise and Taxation Commissioner] [Substituted by Punjab Government Notification No. 1518 E&T (Ch.) 54/378, dated 10.5.1954.] shall control all other officers empowered under the Act in his [jurisdiction] [Substituted by Punjab Government Notification No. GSR 232/PA1/39/S.24/Amd.(2)/63, dated 8.10.1963.].(c)Subject as aforesaid and the control of the [Deputy Excise and Taxation Commissioner] [Substituted by Punjab Government Notification No. GSR 232/PA1/39/S.24/Amd.(2)/63, dated 8.10.1963.] and unless Government by notification otherwise direct, the [Petrol Taxation Officer] [Substituted by Punjab Government Notification No. 1518 E&T (Ch.) 54/378, dated 10.5.1954.] shall control all other officers empowered under the Act in his district.(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.
