Section 20(2) in The M.P. Vritti Kar Adhiniyam, 1995
(2)The Commissioner, Profession Tax may, subject to such restrictions and conditions as may be prescribed, delegate his powers under sub-section (1) to any officer of and above the rank of [Commercial Tax Inspector appointed under the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002) and/or State Tax Inspector appointed under the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017)] [Substituted 'Commercial Tax Inspector appointed under Section 3 of the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002)' by MP Act No. 3 of 2018, dated 8.1.2018.] [Chhatlisgarh Value Added Tax Act, 2005 (No. 2 of 2005)] [Substituted by C.G. Act No. 19 of 2006 for 'Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995)'.].
