Section 3(1)(c) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
(c)Subject as aforesaid and the control of the [Deputy Excise and Taxation Commissioner] [Substituted by Punjab Government Notification No. GSR 232/PA1/39/S.24/Amd.(2)/63, dated 8.10.1963.] and unless Government by notification otherwise direct, the [Petrol Taxation Officer] [Substituted by Punjab Government Notification No. 1518 E&T (Ch.) 54/378, dated 10.5.1954.] shall control all other officers empowered under the Act in his district.