The Punjab Excise Act was published on 1914. This Act was amended. The Amendment Acts is notified.
The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.
The Sale of bakery goods shall be at the single shop owned by the manufacturer. Any subsequent retail sale to a chain of outlet owned by manufacturer shall not be exempted.
In conferring powers under this Act the State Government may empower persons by name or in virtue of their office or classes of official generally by their official title.