Section 38 in Punjab General Sales Tax Rules, 1949
38. [ Assessing authority and their jurisdiction :- [Rule 38 substituted by GSR 106/P.A.46/48/S.27/Amd(26)/78 dated 6.10.1978.]
An Assistant Excise and Taxation Commissioner incharge of a District and Excise and Taxation Officer appointed in a district shall exercise the powers of Assessing Authority in relation to all dealers within his territorial jurisdiction.]Power To Transfer Cases
