Section 3(1)(a) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
(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.