Section 2(h) in The Punjab Passengers and Goods Taxation Rules, 1952
(h)'goods receipt' means the receipt prepared by an owner of a motor vehicle in respect of the goods carried or transported by him;(hh)[ "Joint Excise and Taxation Commissioner" means the person appointed by that designation by the State Government under Section 7 of the Act to assist the Commissioner.] [Substituted vide Haryana Government Notification No. GSR 133/PA.16/52/Section 22/Amd.(5)/74, dated 4th November, 1974.]
