Section 27(3)(a) in The Punjab Entertainments Duty Rules, 1956
(a)Commissioner, Joint Excise and Taxation Commissioner, Joint Excise and Taxation Commissioner (Inspection), Deputy Excise and Taxation Commissioner (Special Cell Inspection,. Assistant Excise and Taxation Commissioner (Inspection), Chief Enforcement Officer and Excise and Taxation Officer (Special Cell) Inspection, in whole of the State of Punjab.