Section 2(m) in The Punjab Passengers and Goods Taxation Rules, 1952
(m)[ 'place of business' in relation to an owner means the place in State, where the account of business are kept and if there are more than one such places (hereinafter called the branches), such place as is nominated by him as his head office and if no such nomination is made by him, the branch which is nominated by the Commissioner, as the head office.] [Substituted vide Haryana Government Notification No. GSR 91/PA.16/52/Section 22/Amd.(3)/74, dated 19th November, 1974.]
