Chapter I PRELIMINARY.

(1) This Act may be called the Punjab Motor Spirit (Taxation of Sales) Act, 1939. (2) It shall come into force on such date as the Governor may by notification appoint.

In this Act unless there be anything repugnant in the context— (a) "Government" means the Central Government; (b) "magistrate" means any magistrate exercising powers not less than those of a magistrate of the second class; (c) "penalty" means a penalty imposed under section 9 of this Act; (d) [Omitted] (e) "Petrol Taxation Officer" means the Petrol Taxation officer under this Act with reference to any particular areas; (f) "prescribed" means prescribed by rules made under this Act; (g) "retail dealer" means any person who, on commission or otherwise, sells any motor spirit to a consumer or to any other person for any purpose other than resale, or keeps any motor spirit for sale to consumers or to any other person for purposes other than resale; (h) "retail sale" means a sale by a retail dealer of any motor spirit to a consumer or to any other person for any purpose other than resale; (i) "sale" and "sell" include exchange, barter and also the consumption of motor spirit by the retail dealer himself; (j) "vehicle" includes any carriage or conveyance used on land or in water or air; (k) "Excise and Taxation Commissioner" means the person for the time being appointed by Government to perform all or any of the functions and exercise all or any of the powers of the Excise and Taxation Commissioner; and (l) "Deputy Excise and Taxation Commissioner" means the person for the time being appointed by Government to perform all or any of the functions and exercise all or any of the powers of the Deputy Excise and Taxation Commissioner in any specified local area.

(1) There shall be levied and paid to the Central Government on all retail sales of motor spirit a tax at the rate of seven naye paise for each litre of motor spirit. (2) The Government may by notification exempt the retail sale of motor spirit from the levy of tax under this Act either wholly or partially and subject to such conditions as it may think fit to impose.

When the payment of any tax or penalty under this Act falls due the amount may be recovered as if it were an arrear of land revenue.

When the payment of any tax or penalty under this Act falls due the amount may be recovered as if it were an arrear of land revenue. If any question arises whether any sum is recoverable under this Act it shall be determined by the Petrol Taxation Officer for the area where the sale take place. No such order shall be made final until an opportunity has been given to any person concerned to appear in person or by duly authorised agent before the Petrol Taxation Officer; but once the order has been made final a certificate given under the hand of the Petrol Taxation Officer, shall, subject to the provisions of this Act with regard to appeal, review and revision, be final and conclusive proof both as to the amount of the tax or penalty which is due and as to the person from whom it is due.