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[Cites 0, Cited by 0] [Section 20(1)] [Section 20] [Entire Act]

State of Punjab - Subsection

Section 20(1)(a) in Punjab General Sales Tax Act, 1948

(a)if the order is made by an assessing authority or by an Officer-in-charge of the check post or barrier or any other Officer not below the rank of Excise and Taxation Officer, to the Deputy Excise and Taxation Commissioner;