Section 2 in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
2. Definitions.
- In these rules unless there is anything repugnant in the subject or context -(a)"The Act" means the Punjab Motor Spirit (Taxation of Sales) Act, 1939;(b)"License" means the licence granted under the provisions of the said Act;(c)"Manager" or "agent" means the person expressly or impliedly authorised by the retail dealer to act as his manager or agent for all or any of the purposes of these rules.
