Section 1(c) in Punjab Intoxicating Spirituous Preparations Import, Export Transport, Possession and Sale Rules, 1952
(c)'Deputy Excise and Taxation Commissioner' means the officer appointed by Government to discharge the functions and to exercise the powers assigned to him under the Act and includes any officer specially authorised by the Excise and Taxation Commissioner, Punjab to exercise throughout the State or any specified area therein, all any of the powers of Deputy Excise and Taxation Commissioner under these Rules.
