Section 4 in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
4. Taxing authorities.
- For carrying out the purposes of this Act, the Commissioner may be assisted by such other person or persons as the State Government may appoint in this behalf.(2)The Commissioner or the persons appointed under sub-section (1) shall exercise such powers and perform such duties as may be assigned to them under the Act or the rules thereunder.
