Section 5 in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
5. [ Grant of licence.] [See Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.]
(a)A licence in form P1 appended to these rules authorising the sale of motor spirit may be granted from the date of receipt of the application in form P.A. by the Petrol Taxation Officer on payment of a fee of one hundred rupees.(b)The Petrol Taxation Officer shall, issue, free of charge, an attested copy of the licence, for every additional place of business specified therein.(c)A licence shall be held subject to the conditions set forth in form P. 1 and to the provisions of the Act and the rules made thereunder.(d)A copy of these rules will be given free of charge with each licence.
