Section 14 in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
14. Duty of certain persons to report offences, etc.
- Every person employed by Government, by any local body or by the Court of Wards, every village headman, village accountant and village watchman shall give immediate information to the [Deputy Excise and Taxation Commissioner] [Substituted by Punjab Act 13 of 1953, Section 3, for 'Collector'.] of the commission of any offence or of the intention of preparation to commit any offence punishable under this Act which may come to his knowledge.
