Section 2(a) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(a)"Commissioner" means the Commissioner of Profession Tax appointed under section 12, and includes [the Special Commissioner of Profession Tax and] [These words were inserted by Maharashtra 8 of 2012, Section 5 (w.e.f. 1-5-2012).] an Additional Commissioner of Profession Tax (if any) appointed under that section;
