Section 4 in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
4. [ Application for 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 dealer desiring to obtain a licence authorising sale of motor spirit shall submit an application in form P.A. appended to these rules to the Petrol Taxation Officer of the district in which his place of business or head office of his business is situated; and(b)Where the dealer has more than one place of business in the state, he shall declare one of the places of business to be the head office of the business for the purposes of these rules and shall intimate the same to every Petrol Taxation Officer within whose jurisdiction any such place of business is situated; and(c)Where the dealer fails to declare and intimate under sub-rule (b) one of the places of business to be the head office, the Excise and Taxation Commissioner shall declare only one of such places of business to be the head office;(d)All applications, returns or statement prescribed under the Act or these rules shall be submitted in respect of all the places of business jointly by the head office to the Petrol Taxation Officer of the district in which the head office is situated under intimation to the Petrol Taxation Officer of every district in which any such business of the dealer is carried on.
