Section 2A in The M.P. Sugarcane (Purchase Tax) Act, 1961
2A. [ Officers who shall assist Commissioner. [Inserted by M.P. Act No. 24 of 1962.]
(1)The following category of officers appointed under the Madhya Pradesh General Sales Tax Act, 1958 (2 of 1959), shall assist the Commissioner in carrying into effect the provisions of this Act, namely :-(a)Additional Commissioner of Sales-Tax;(b)Assistant Commissioner of Sales-Tax;(c)Sales-Tax Officer; and(d)Inspector of Sales-Tax.(2)The officers mentioned in sub-section (1) shall have jurisdiction under this Act over such area within which they exercise jurisdiction under the Madhya Pradesh General Sales Tax Act, 1958 (2 of 1959).(3)An Additional Commissioner of Sales Tax shall exercise all the powers and perform all the duties as are conferred or imposed on the Commissioner by or under this Act and the other officers referred to in sub-section (1) shall exercise such powers and perform such duties as may be delegated to them by the Commissioner.]
