1939: Pb. Act I.] MOTOR SPIRIT (TAXATION 35

The Punjab Motor Spirit (Taxation of Sales) Act, 1939

This Act imposes a tax on the retail sale of motor spirit, such as petrol, to consumers. It applies to anyone selling fuel directly to the public, requiring them to pay a specific rate per litre to the Central Government. The legislation also mandates that retail dealers must hold a valid license to operate, ensuring proper regulation of the fuel market. By allowing tax recovery as arrears of land revenue, the Act ensures the government collects necessary revenue from the fuel industry efficiently and enforces compliance through licensing and penalties.

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