Section 7 in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
7. Renewal of licence.
(a)A licence may be renewed by the Petrol Taxation Officer of the district in which the original licence was granted.(b)[ An application for the renewal of licence in form P.I shall be made in Form PA. not less than thirty days before the date on which the licence expires. A fee of one hundred rupees for the renewal of licence in Form P.1 shall be deposited by the applicant in any treasury or sub-treasury or the State Bank of India by means of challan in Form P.M. in quadruplicate. One copy of receipted challan shall be attached with the application as a proof of deposit of the requisite fee :Provided that the Petrol Taxation Officer may entertain application for renewal of licence after the specified period and before the date of the expiry of the licence on payment of a further fee of fifty rupees] [See Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.].
