Section 2(a) in The M.P. Vritti Kar Adhiniyam, 1995
(a)[ "Profession Tax Appellate Authority" means [an Appellant Authority, appointed under the Madhya Pradesh VAT Act 2002 (No. 20 of 2002) and/or authority appointed or authorised to hear appeals under section 107 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017)] [Substituted by M.P. Act No. 21 of 2006.] as may, by notification, be authorised by the State Government to perform such functions of the Profession Tax Appellate Authority under this Act as may be specified in the said notification;]
