(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.
Object & Reasons [2. Definitions. -] In this Act unless there be anything repugnant in the context, -
(a) "Government" means the Punjab Government;
(b) "Magistrate" means any Magistrate exercising powers not less than those of a Magistrate of the second class;
(c) "motor spirit" means any inflammable hydrocarbon (including any mixture of hydro-carbons, or any liquid containing hydrocarbon) which is ordinarily used for providing reasonably efficient motive power for any form of motor-vehicle;
(d) "penalty" means a penalty imposed under section 9 of this Act;
(e) "Petrol Taxation Officer" means such officer not below the rank of an [Assistant Excise and Taxation Officer], as may be appointed by Government to discharge the duties of petrol taxation officer under this Act with reference to any particular area;
(f) "prescribed" means prescribed by rules made under this Act;
[(g) "dealer" means any person who, on commission or otherwise, sells motor spirit to any person or keeps motor spirit for sale];
(h) Omitted vide Punjab Act 10 of 1974.
[(i) "sale" means sale of motor spirit made for cash or deferred payment or other valuable consideration but does not include a mortgage, hypothecation, charge or pledge : and the words "sell" "buy" and "purchase" with all their grammatical variations and cognate expressions shall be construed accordingly];
(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].
CHAPTER II Taxation