Section 15(2) in The Punjab Motor Vehicles Taxation Act, 1924
(2)In particular and without prejudice to the generality of the foregoing power, the State government may make rules for all or any of the following purposes, namely:(a)to prescribed the form of any declaration, licence, certificate or special notice and the particulars to be stated therein,(b)to prescribe the officers by whom any duties are to be performed and the area in which they shall exercise their authority,(c)to provide for the total or partial exemption for a limited period from liability to taxation in respect of any motor-vehicle brought into [Punjab] [Substituted by Adaptation of Laws Order, 1950, for 'East Punjab'.] by person making only a temporary stay in [Punjab],(d)to regulate the method of assessing and recovering the tax,(e)to regulate the manner in which special notices may be served,(f)to regulate the extent to which licenses may be transferred,(g)to regulate the manner in which exemptions or refunds may be claimed and granted,(h)to regulate the manner in which appeals may be instituted and heard,(i)[ to require that no motor-vehicle shall be used in the State unless a token is displayed thereon indicating that the tax has been duly paid or that the owner of the vehicle is entitled to exemption] [Inserted by Punjab Act 2 of 1940.],(j)to prescribe the form of token and the manner in which they shall be displayed,(k)to provide for the issue of token and its duplicate.[16. Delegation of Power. - The Commissioner may by general or special order in writing delegate its power of hearing an appeal or revision to any person not below the rank of Deputy State Transport Commissioner.] [Substituted by Punjab Act No. 22 of 1993, Section 15.]
