Published vide Punjab Government, Notification No. 2709 Ex. dated 12th June, 1939

hl396

Title and commencement.- These rules shall be called the Punjab Motor Spirit (Taxation of Sales) Rules, 1939.

They shall come into force at once.

Definitions.- In these rules unless there is anything repugnant in the subject or context -

(a) "The Act" means the Punjab Motor Spirit (Taxation of Sales) Act, 1939;

(b) "License" means the license granted under the provisions of the said Act;

(c) "Manager" or "agent" means the person expressly or impliedly authorised by the retail dealer to act as his manager or agent for all or any of the purposes of these rules.

Superintendence and control of the administration under the Act.- (1) (a) Subject to the control of Government and unless Government shall by notification otherwise direct, the [Excise and Taxation Commissioner]shall superintend the administration and the collection of the tax leviable under the Act.

(b) Subject to the general control and superintendence of the [Excise and Taxation Commissioner] and unless Government shall by notification otherwise direct, the [Excise and Taxation Commissioner] shall control all other officers empowered under the Act in his [jurisdiction.]

(c) Subject as aforesaid and the control of the [Deputy Excise and Taxation Commissioner] and unless Government by notification otherwise direct, the [Petrol Taxation Officer] shall control all other officers empowered under the Act in his district.

(2) The Petrol Taxation Officer is charged with the duty of carrying out the provisions of the Act subject to the control and direction of the [Excise and Taxation Commissioner and Deputy Excise and Taxation Commissioner] and the orders of Government.

[4. Application for license. - (a) A person desiring to obtain a license authorising sale or motor spirit shall submit an application in Form P.A. appended to these Rules to the Petrol Taxation Officer of the district in which his place or place or places of business is or are situated.

(b) When a dealer has more than one place of business in the State -

(i) he shall declare one of the places of business to be head office of the business for the purposes of the Act and these rules and shall intimate the same to every Petrol Taxation Officer within whose jurisdiction such a place of business is situated; and

(ii) an application for a licence shall be made to the Petrol Taxation Officer of the district within whose jurisdiction the head office of such business is situated.

(c) Where the dealer fails to declare and intimate under sub-rule (b) one of the places of business to be the head office, the Deputy Excise and Taxation Commissioner shall declare any one of such places of business to the head office.

(d) All applications, returns or statements prescribed under the Act or these rules shall be submitted in respect of all the places of business jointly by the head office to the Petrol Taxation Officer of the district in which the head office is situated under intimation to the Petrol Taxation Officer of every district in which any business of dealer is carried on.]

[5. Grant of licence. - (a) A license in Form P.1 appended to these rules authorising the sale of motor spirit may be granted from the date of receipt of the application in Form P.A. by the Petrol Taxation Officer on payment of a fee of rupees five.

(b) The Petrol Taxation Officer shall issue, free of charge, an attested copy of the licence for every additional place of business specified therein.

(c) A license shall be held subject to the conditions set forth in Form P. 1 and to the provisions of the Act and the rules made thereunder.

(d) A copy of these rules shall be given free of charge with each licence.]

Amendment of license.- (a) Any license granted under these rules may be amended by the Petrol Taxation Officer granting such license :

Provided that the amendment shall not be inconsistent with the provisions of the Act, or of these rules.

(b) A [-] dealer who desires to have his licence amended, shall submit it to the Petrol Taxation Officer with an application stating the nature of the amendments required and the reasons thereof.

Renewal of license.- (a) A licensee may be renewed by the Petrol Taxation Officer of the district in which the original license was granted.

[(b) [An applications for renewal of license shall be made in Forms P.A. appended to these rules. Such applications shall be made not less than 30 days before the date on which the license expires : ]

[Provided the Petrol Taxation Officer may entertain such applications after the prescribed period on payment of such late fee, not exceeding Rs. 50 as he may deem fit.]

Refusal of license.- A Petrol Taxation Officer refusing to grant, amend or renew license, shall record his reasons for such refusal in writing and a copy of the order shall be given to the applicant on payment of a fee of one rupee.
Suspension or cancellation and restoration of license.- (a) A Petrol Taxation Officer suspending or cancelling a license under sub-section (1) of section 3 of the Act, shall records his reasons for so doing in writing and a copy of the order shall be given to the holder of the license on payment of a fee of one rupee.

(b) A license suspended or cancelled by a Petrol Taxation Officer may be restored by that officer on payment of a fee not exceeding one hundred rupees.

[10. Transfer of the license and partnership. - (a) Every license granted under these rules shall be deemed to have been granted to the dealer, company, firm or partnership named therein :

Provided that where a licence is granted in the name of several partners whilst trading in the name of the firm, it shall expire on the dissolution of the firm, and in case the business is transferred to a new concern, the transferee shall apply for a new licence to the concerned Petrol Taxation Officer within thirty days of his acquiring ownership of the business.

(b) Any change in partnership shall be notified by the licensed dealer within thirty days of the change, to the concerned Petrol Taxation Officer, to whom the licence shall also be submitted for amendment and the Petrol Taxation Officer shall amend the licence accordingly.]

Procedure on death or disability of the [-] dealer.- If a [-]dealer dies or becomes insolvent or physically or mentally incapable or incurs any legal disability, the person carrying on the business of such [-] dealer, shall not be liable to any penalty under section 10 of the Act if he applies for a new license in his own name within a period of 30 days from the date of the death or physical or mental incapability or legal disability of the former licensee.

[12. Change of place of business. - If a dealer changes his place or places of business, he shall, within 14 days of his doing so, send necessary intimation of this fact, with an application for amendment of the licence accompanied by the licence, to the Petrol Taxation Officer of the district in which the original licence was granted, and the necessary amendment shall be made in his licence, free of charge, subject, however, to the prior satisfaction of the Petrol Taxation Officer that the dealer is duly licensed for the storage of dangerous petroleum under the Petroleum Act, 1931, at his new place or places of business. Necessary intimation regarding the change of place of business shall also be sent by the dealer to the Petrol Taxation Officer of the district in which the old place of business was situated and also to the Petrol Taxation Officer of the district in which the new place of business is situated.]

Loss of Licence.- Where a licence granted under these rules is lost or accidentally destroyed, a duplicate copy may be granted on payment of a fee of one rupee.
Production of license on demand.- (a) Every person holding or acting under a license granted under these rules shall produce it or an authenticated copy of it, at the place or places of business to which the license applies, when called upon to do so by an officer duly empowered in this behalf.

(b) Copies of any license, may, for the purpose of sub-rule (a), be authenticated free of charge by the Petrol Taxation Officer of the district in which the license was issued.

[15. [-] Dealer to deposit the amount of tax due and to furnish monthly return of sales in the prescribed forms within the specified period. - (a) Before the submission of the monthly return required by sub-rule (b) or (e), every dealer licensed in Forms P. shall deposit under challan in Form P.M. in quadruplicate in any treasury or sub-treasury or the branch of the State Bank of India in the State of Haryana the amount of tax payable under section 3 of the Act on all [-] sales of motor spirit as shown in the monthly return :

Provided that no sale of motor spirit at a stage subsequent to the first stage shall be liable to tax if the dealer effecting the sale at the subsequent stage furnishes along with the return in Form P.C. to the Petrol Taxation Officer concerned a certificate in Form P.N. duly filled in and signed by the dealer from whom he purchased the motor spirit.

(b) Every dealer licensed in Form P. 1 shall prepare or cause to be prepared a return in Form P.C. appended to these rules, of all motor spirit sold during the preceding month and shall lodge the said return with the concerned Petrol Taxation Officer within twenty one days of the close of the month to which it relates.

(c) Every [-] dealer licensed in form P. 1 shall subscribe at the bottom of the monthly return to be submitted in Form P.C. a declaration duly signed by himself or by his duly authorised manager or agent to the effect that the particulars set out therein are true and accurate to the best of his knowledge and belief.

(d) Every monthly return submitted under sub-rule (b) shall be accompanied by a relevant foil of Government treasury receipt or Bank receipt in Form P.M. or other proof of the payment of the tax due having been made in the manner prescribed under sub-rule (a).]

Procedure in case of non-payment of the tax.- (a) If the amount of the tax due has not been deposited within the time prescribed under rule 15 the Petrol Taxation Officer shall cause a notice in Form P.F., appended to these rules, to be issued and served on the [-] dealer requiring him to make payment of the unpaid amount of tax within ten days of the date of service of the said notice.

(b) Every notice issued under sub-rule (a) may be given to the [-] dealer at his ordinary place or places of business or if the [-] dealer be not found on the said premises, to any person in the employment of the [-] dealer, who may be found upon the said premises, or if no such person be found, the same may be left at the said premises or affixed in a conspicuous position upon some building or erection in the occupation of the [-] dealer.

(c) If the tax is not paid within the time fixed by the notice issued under sub-rule (a), the Petrol Taxation Officer may, after calling upon the [-] dealer to show cause, proceed to impose a penalty under the provisions of section 9 of the Act.

[17. Dealer to maintain registers in the prescribed forms inspection notebooks and other records. - (a) Any dealer who may be required so to do by the concerned Petrol Taxation Officer and every dealer licensed in Form P. 1 shall maintain at each place of his business a correct accurate and up-to-date account of his stocks, receipts and daily sales of motor spirit in a register in Form P.G. appended to these rules. All delivery challans of purchase invoices and other evidence of purchases and the relevant foils of the receipts challan in Form P.M. and other evidence of payment of the tax shall be preserved by the dealer at least for one year.

(b) Entries in the registers may be made in Hindi or English but only English numerals shall be used.

(c) Every dealer shall keep an inspection note-book duly authenticated by the Petrol Taxation Officer of the district in which officer empowered under the Act may record their remarks.]

[-] Dealer to furnish certain information.- Every [-] dealer shall furnish fully and correctly any information in his possession that he is required to furnish in connection with any purpose of the Act, or of these rules, by any officer specially empowered under section 15 of the Act.
Compounding of offences.- (a) The [Deputy Excise and Taxation Commissioner] exercising his powers of compounding offences under section 19 of the Act, shall cause a notice in Form P.J., appended to these rules, to be issued and served on the offender, requiring him to make payment of the amount fixed as composition fee, within ten days of the receipt of the said notice. If the said amount is not paid within the period specified, the offender shall be prosecuted for commission of an offence under the Act.

(b) A magistrate, while trying a person accused of an offence under the Act may with the approval of the [Deputy Excise and Taxation Commissioner] accept the amount fixed as compensation fee even after the prosecution has started.

Payment of tax not levied in full or erroneously refunded.- When tax less than the amount of tax due has been levied through inadvertence, error or misconstruction on the part of the Petrol Taxation Officer, or through mis- statement as to the quantity of motor spirit sold, on the part of the retail dealer or when any such tax after having been levied has been owing to ay such cause, erroneously refunded, the person chargeable with the tax not levied in full or the person to whom such refund has erroneously been made, shall pay the deficiency or repay the amount paid to him in excess demand being made within (one year), from the close of the month in respect of which tax should have been levied or from the date of making the refund. If the tax is not paid within thirty days of the date of making the demand, the Petrol Taxation Officer shall proceed against the defaulter in the manner laid down in sub-rule (c) of rule (16).
Appeals and revisions.- (a) Every appeal under sub-section (1) of section 22 of the Act shall be presented within one month from the date of the order appealed against and shall be accompanied by the order appealed against in original or by an authenticated copy of such order, unless the omission so produce such order copy thereof is explained to the satisfaction of the appellate Authority. The time spent in obtaining an authenticated copy of such order shall be excluded from the period of limitation prescribed above.

(b) The appeal may be sent by post or may be presented to the officer concerned or to such other officer as he may appoint in this behalf, by the party concerned or by a recognised agent or legal practitioner.]

[Powers.- The powers conferred by section 15 of the Act shall be exercised by every officer of the Excise and Taxation Department not below the rank of [Inspector], within the area for which he is appointed].

Penality

Punishment for the breach of rules, for refusing neglecting, or failing to furnish information and for furnishing false information.- (a) persons convicted of the breach of any of these rules render themselves liable to punishment of fine, under sub-section (3) of section 24 of the Act, which may extend to one hundred rupees, and, where the breach is a continuing one with further fine which may extend to twenty rupees for every day, after the first day during which the breach has continued.

(b) Persons, who are bound under these rules to furnish information by submitting returns and maintaining registers in the prescribed forms, preserving relevant records or in any other manner, render themselves liable to Punishment, under section 176 of the Indian Penal Code, if they refuse, neglect or without lawful excuse, fail to furnish the required information in the prescribed manner.

(c) Any persons, who furnish information, which they know or have reason to believe to be false, render themselves liable to punishment under section 177 of the Indian Penal Code.

Form P. 1

(See rule 15)

Form of license authorising [-] sales of motor spirit in the specified place or places of business situated in [-].

LICENCE FEE RUPEES FIVE

License No. ________________

District ____________________

This license authorising retail sales of motor spirit in the place(s) of business specified hereunder is granted to ______, son of ______, resident of _____ tehsil ____, district ______, whilst trading in the name of ______ subject to the provisions of the Punjab Motor Spirit (Taxation of Sales) Act, 1939, and the rules made thereunder, and to the further conditions hereinafter specified.]

Situation of the place(s) of business :-

This license shall be valid up to the 31st March, 19________ unless renewed.

Conditions

The [-] dealer shall maintain at each place of business specified accurate and up-to-date account of his stocks and daily sales of motor spirit in a register in Form P.G. He shall also keep an inspection note-book.
The [-] dealer shall produce immediately on demand by an officer duly empowered in this behalf, this license, or its authenticated copy, registers, inspection note-books and other connected records and also his stock of motor spirit.
The [-] dealer's agents or employees incharge of the places of business specified above shall keep authenticated copies of this license and separate inspection note-book, note-books which shall be produced immediately on demand by an officer duly empowered in this behalf.
The [-] dealer shall submit punctually the monthly return of sales in Form P.C. and shall also deposit the amount of tax chargeable within the stipulated period of 21 days.
The [-] dealer shall maintain at the main outer door of each place of business specified in this license a sign- board showing in conspicuous letters in English or Urdu in that he is a licensed [-]dealer of motor spirit, his name and the class and number of his license.
On the expiry, suspension or cancellation of the license for the storage of dangerous petroleum under the Petroleum Act, 1934, held by the [-] dealer in respect of a place of business specified above, this license shall cease to be valid for that place of business*.
On breach of any of the conditions of this license or of the provisions of the Punjab Motor Spirit (Taxation of Sales) Act, 1939, or of the rules made thereunder, (or of any provision in any other law for the time being in force relating to the distribution supply, or Sale of Motor Spirit) this license may be suspended or cancelled by the Petrol Taxation Officer, without in any way affecting the imposition of any penalty on punishment which may thereby have been incurred.*

(Signed ______________)

Dated the ___________________ day of _________________, 19 __________

Petrol Taxation Officer. __________________ District

Note (1). A copy of the Punjab Motor Spirit (Taxation of Sales) Rules, 1939, will be given free with this license.

Note (2). - "Note applicable in the case of licenses for the [-] sale of diesel oil and/or powerine only."]

Particulars of Renewals

Date of Renewal	Date of expiry	Signature of the Petrol Taxation Officer
...	31st March, 19	...
...	31st March, 19	...
...	31st March, 19	...
...	31st March, 19	...
...	31st March, 19	...
...	31st March, 19	...
...	31st March, 19	...
...	31st March, 19	...
...	31st March, 19	...
...	31st March, 19	...

Form PA

(See rules 4(a) and 7(b))

Application for the grant/renewal of license in Form P. 1 authorising sale of motor spirit in the specified place(s) of business situate in the district of _________

The Petrol Taxation Officer,

________________ District,

The following particulars shall be filled in by the applicant :-

[Applicant's name _____________

Father's name ________________

Profession ___________________

Address _____________________]

Total estimated quantity of motor spirit in litres expected to be sold during the year 19_______ 19____________
Particulars of the license, if any, held under the Punjab Motor Spirit Taxation of sales Act, 1939.
Situation of the place(s) of business :-

Town or village.

Tehsil

*Particulars of the storage licenses held under the Petroleum Act, 1934.

*Not required in the case of applications for the grant of renewal of license for the retail sale diesel oil or powerine only.

Signature of the applicant ______________

Postal address of the applicant __________

Date of the application ________________

Form P.B

(See rules 4(b) and 7)

Application for the grant/renewal of a license in Form P. 2 authorising retail sales of the motor spirit in the specified places of business situated in the districts of ____________

The Petrol Taxation Officer,

__________ District.

The following particulars should be filed in by the applicant :-

1	Full name and address of the firm or company at its head office of business in the State. Name of the manager or agent in charge of the head office.
2	Total estimated quantity of motor spirit in litres expected to be sold retail during the year 19 ______________ 19 ____________.
3	Particulars of the license, if any, held under the Punjab Motor Spirit (Taxation of Sales) Act, 1939.
4	Situation of the place(s) of business :-

Town or village

Tehsil

District

*Particulars of the storage licenses held under the Petroleum Act, 1934.

*Not required in the case of applications for the grant of renewal of licenses for the retail sale diesel oil or powerine only.

Signature of the applicant ____________________

Postal address of the applicant ________________

Date of the application ______________________

Form P.BB.

[Omitted]

Form P.C.

[See rule 15(b)]

(To be submitted to the Petrol Taxation Officer of the district within 21 days of the close of the month to which it relates)

Return showing particulars of sales of motor spirit effected by ____________, son of ____________ dealer -

(License No. ________) in the district of _____ during the month of ____19 .

1	2	3	4	5	6
Situation of the place (s) of business	(c) Balance from the previous month	Quantity received during the month	Total quantity for disposal	(a) Quantity sold during the month	Rate of tax per litre
1
2
3
Total

7	8	9	10	11
(b) Amount of tax chargeable	Amount of tax credited	Number and date of the treasury or the State Bank receipt or reference to other evidence of payment attached with this return	(c) Balance at the close of the month	(d) Remarks
Rs. Paisa	Rs. Paisa

Notes. - Quantity should be shown in litres.

(a) Fractions of a litres may be omitted.

(b) Calculated to the nearest paisa.

(c) Any discrepancy arising out of differences in temperature, leakage or evaporation of motor spirit should be explained in the "Remarks" column.

(d) Particulars of any supplies made to sub-dealers for resale or inter company transfer stock transfer otherwise than by sale should be shown in the "Remarks" column.

Declaration

I do hereby declare that I have compared the above particulars with the entries in the register(s) of stocks and daily sales in Form P.G. maintained by me, and with other relevant records preserved by me, and they are, to the best of my knowledge and belief, true, accurate and complete.

Dated __________________	(Signed)________________________________
___________________19.	(To be signed by the dealer licensed in Form P.1, or his authorised manager or agent).

Certificate No. ___, dated _______ for the payment of a sum of ____ issued.

Dated __________________	(Signed) ________________________________
___________________19.	Petrol Taxation Officer, ________________District.

Form P.D.

(See rule 15(c)]

(To be submitted to the Petrol Taxation Officer of the district in which the [-] dealer's license has been issued, within 30 days of the close of month to which it relates.)

Return showing particulars of *[-] sales of motor spirit effected by ________ _________ [-] dealer licensed in Form P. 2.

(License No. _____) in the district of _____ during the month of _____, 19 .

1	2	3	4	5	6
(a) Total quantity sold [-](in litre	Rate of tax per litre	(b) Amount of tax chargeable	Amount of tax credited	Number and date of the treasury or the State Bank receipt or reference to other evidence of payment attached with his return	Remarks
		Rs. Paisa	Rs. Paisa

Notes. - (a) Fractions of a litre may be omitted.

(b) Calculated to the nearest paisa.

District	Quantity sold	Declaration
		I do hereby declare that I have compared the above particulars with the entries in the register of [-] sales, in Form P.H., maintained by me, and with relevant record preserved in my office, and they are, to the best of my knowledge and belief, true, accurate and complete.
		(Signed) ____________
Total ...		(To be signed by the [-] dealer licensed in Form P. 2, or his authorised manager or agent)
Dated _______		Certificate No. _______, dated _______ for the payment of a sum of ___________ issued.
__________ 19 .		Dated ___________
		Petrol Taxation Officer
	___________	__________ District.

Form P.E. Omitted vide 21st September, 1967.

Form P.F.

[See rule 16]

NOTICE

No. ___________

No. ____________

Dated __________ 19 ____________

Dated ____________ 19 ____________

Notice of demand of payment of tax under rule 16 of the Punjab Motor Spirit (Taxation of Sales) Rules, 1939.

Name, parentage and address of the [-]dealer

To _______________________________

licensed in Form

P.1

P.2

(License No. _____

Take notice that on behalf of the Governor of the Punjab, I hereby demand payment by you of the sum of Rs. _____ now due and unpaid on account of the tax on [-] sales of motor spirit for the month of ______ 19 ___ and that if the above amount be not paid into the local treasury or sub-treasury or the banch of the State Bank of India authorised to transact Government business in this district, within 10 days after the date of service hereof on you, I shall proceed to obtain payment of the same according to the provisions of rule 16(c) of the Punjab Motor Spirit (Taxation of Sales) Rules, 1939.

For the month of _________________

Amount Rs. _____________________

(Signed) ______________

Petrol Taxation Officer,

(Signed) ___________

____________ District.

Petrol Taxation Officer

Note. - No payment should be tendered on gazetted holidays, nor after 2.30 p.m. on any day, nor after 12.30 p.m. on Saturdays.

___________ District.

Form P.G.

(To be maintained by the [-] dealer licensed in Form P. 1)

Name of the [-] dealer ___ License No. __ Situation of the place of business __

1	2	3	4	5	6	7
Date	Opening balance	Source of supply with No. and date of delivery challan or purchase invoice	Total	Today's Sales	Closing balance	Remarks
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Monthly Total

Notes. - (1) Quantities should be shown in litres.

(2) Any discrepency arising out of difference in temperature leakage or evaporation of motor spirit should be explained in the "Remarks" column.

(3) Particulars of any supplies made to sub-dealers for re-sale should be shown in the "Remarks" column.

Form P.H.

[See rule 17(b)]

(To be maintained by the [-] dealer license in Form P. 2)

Name of [-] dealer __________ License No. ____________ situation of the head office of business in the State ____________

1	2	3	4	5	6
Date	Quantity sold (litres)	Number and date of the invoice	Situation of the place of business where the sale effected (town or village, tehsil and district)	Name address of the person of firm to whom sold	Remarks
*Monthly Total :

*Particulars of total quantity of motor spirit sold [-] during the month				Abstract for the month of __________19 .
District	Quantity sold	Total quantity of motor spirit sold during the month	Rate of tax per litre	Amount of tax chargeable	Amount of tax credited	Number and date of the treasury or the State Bank receipt or reference to other evidence of payment	Number and date of the certificate of payment in Form P.E.
			Rs. Paisa	Rs. P.	Rs. P.
			0 9
Total ___

Dated _______, 19 .

(Signed) __________

(To be signed by the [-] dealer licensed in Form P. 2, or his authorised manager or agent).

Form P.I.

Abstract for the month of ________ 19 __________

Total quantity of motor spirit sold during the month	Rate of tax per litre	Amount of tax chargeable	Amount of tax credited	No. and date of the treasury or the State Bank receipt or reference to other evidence or payment	No. and date of the certificate of Employment in Form P.E.
	Rs. P.	Rs. P.	Rs. P.

(Signed ____________)

(To be signed by the [-] dealer licensed in Form P. 1. or his authorised manager or agent.)

Dated _________ 19 ______

Form P.J.

(See rules 19(a))

Notice

Office of the Collector __________ District.

Dated _____________, 19 _______.

----------------

Form the report, dated ___________ of the ____________ and the subsequent enquiries, the Collector is satisfied that you have committed a breach of section _____________ of the Punjab Motor Spirit (Taxation of Sales) Act, 1939.
The Collector is however, willing to compound the offence under section 19 of the Punjab Motor Spirit (Taxation of Sales) Act, 1939, provided you pay the amount of Rs. ___________ fixed as composition fees, on the receipt of this notice. In case of your failure to pay the compensation fee fixed (i.e. Rs. ______) within 10 days of the receipt of this notice, you will be prosecuted for commission of an offence under section ___________ of the Punjab Motor Spirit (Taxation of Sales) Act, 1939.

Signed ___________

Collector,

__________ District.

Forwarded to the __________ for favour of serving this notice on the person named therein and returning it to the undersigned after the expiry of the time allowed, with a note whether the amount specified in the notice has been paid or not.

(Signed ________

Dated ________________

Collector,

_______ District.

Returned to the Collector _______ District, with the note _______ been recovered that the amount specified in this notice has ________ and credited into the

note been recovered.

treasury

sub-treasury

branch of State Bank of India. ______ at ______ in the district

The treasury

State Bank

_______ receipt for the amount is enclosed.

Dated _______ 19 ___

*FORM P.M. CHALLAN					*FORM P.M. CHALLAN
(To be retained in the treasury)					(To be sent by the Treasury to the Petrol Taxation Officer)
MOTOR SPIRIT TAX					MOTOR SPIRIT TAX
Invoice of the tax paid into Treasury					Invoice of the tax paid into Treasury
Sub Treasury					Sub Treasury
Branch of State Bank of India and credit under the head of account **[040 - Sales tax - Tax on Sale of Motor Spirits and lubricants].					Branch of State Bank of India and credited under the head of account **[040 - Sales tax - Tax on Sale of Motor Spirits and lubricants].
Last date for payment ________________					Last date of payment ________________
1	2	3	4	5	1	2	3	4	5
By whom tendered	Name and address of dealer on whose behalf money is paid	Kind of license	Payment on account of	Amount	By whom tendered	Name and address of dealer on whose behalf money is paid	Kind of license	Payment on account of	Amount
			(i) Tax under Section 3					(i) Tax under Section 3
			(ii) License fees					(ii) License fees
			(iii) Penalties					(iii) Penalties
			(iv) Composition Fees			the Punjab Motor Spirit (Taxation of Sales) Act, 1939."		(iv) Composition Fees
			(v) Other fees					(v) Other fees
			Total ..					Total ..
Dated_____ , (Place) __, the _________ 19.					Dated _________, (Place) __, the_______ 19.
Certified that all the particulars given above are correct.					Certified that all the particulars given above are correct
Signature of dealer or dealer or depositor.					Signature of dealer or dealer or depositor.
Motor Spirit Sales Tax Clerk.					Motor Spirit Sales Tax Clerk.
Amount received ________________					Amount received ________________
Petrol Taxation Officer/Treasury Accountant, ______ District.					Petrol Taxation Officer/Treasury Accountant, ______ District.
Treasury Officer					Treasury Officer
______________________ Sub Treasury Officer ______________________					______________________ Sub Treasury Officer ______________________
Agent, State Bank of India					Agent, State Bank of India
Seal of Petrol Taxation Officer.					Seal of Petrol Taxation Officer.
_________________ Treasurer.					________________ Treasurer.
Stamp of Treasury _________					Stamp of Treasury _________

*FORM P.M. CHALLAN					*FORM P.M. CHALLAN
(To be attached by the dealer with the monthly return)					(To be retained by the dealer)
MOTOR SPIRIT TAX					MOTOR SPIRIT TAX
Invoice of the tax paid into Treasury					Treasury
Sub Treasury					Sub Treasury
Branch of State Bank of India and credited under the head of account **[040 - Sales tax - Tax on Sale of Motor Spirits and lubricants].					Branch of State Bank of India. District __________ (1) By whom tendered ___________ (2) Name, address of dealer on whose behalf the money is paid _________
Last date for payment ______					Received the sum of rupees _________ on account of Motor Spirit Sales Tax
1	2	3	4	5	6
By whom tendered	Name and address of dealer on whose behalf money is paid	Kind of license	Payment on account of	Amount	License Fees ___________ Penalties __________ Composition Fee Other Fees
			(i) Tax under section 3		for the period from the ____ to the ___ and credited under the head of account *[040 - Sales tax - Tax on Sales of Motor Spirits and lubricants]
			(ii) License fees		the Punjab Motor Spirit (Taxation of Sales) Act, 1939."
			(iii) Penalties
			(iv) Composition fee
			(v) Other fees
			Total ...
Dated_____, (Place) ______, the ____ 19 .					Signature of dealer or depositor Motor Spirit Sales Tax Clerk.
Certified that all the particulars given above the correct.					Treasury Accountant.
Signature of dealer or depositor.					Petrol Taxation Officer.
Motor Spirit Sales Tax Clerk.					District.
Amount received____________________Petrol Taxation Officer/Treasury Accountant, _____ District.
Treasury Officer					Treasury Officer
_______________________ Sub Treasury Officer _______________________					_______________________ Sub Treasury Officer _______________________
Agent, State Bank of India					Agent, State Bank of India
Seal of Petrol Taxation Officer.					Seal of Petrol Taxation Office.
_________ Treasury.					________ Treasurer.
Stamp of Treasury _____________					Dated,____ (Place) ____, the ____ 19 _ Stamp of Treasury _________

*Form "P.M. challan" inserted by Punjab Government notification No. 507 E&T 57/521 dated 2.2.1597.

**See Haryana Government Notification dated 21.1.1977.

[Form P.N.]

(See rule 15)

I/We _______ (full address), licensed dealer holding license No. _____ have sold ____ litres of motor spirit for Rs. _____ to M/s _____ in my/our sale delivery order(s) No. ____________, dated __________.

I am/We are _______ licensed dealer in the State and are liable to payment of tax under the Punjab Motor Spirit (Taxation of Sales) Act, 1939, and I/We shall pay tax on the above sale;

The above quantity has already been taxed in hands of M/s ________ (full address) who are licensed dealer in the State holding license No. ______ and from whom I/we purchased it for Rs. vide the sale/delivery order No. _________, dated _______ for Rs. ____________.

Place ____________

Date _____________

Signature of the selling dealer or his authorised agent.

Note. - In paragraph 2, the first alternative applies to the first seller who is liable to make the payment of tax himself. The second alternative applies to sellers at subsequent stage.