Section 61(3) in The M.P. Vanijyik Kar Adhiniyam, 1994
(3)Notwithstanding anything contained in the rules or the regulations framed by the [Appellate Board] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the word 'Tribunal' w.e.f. 30-9-2003.] under any law for the time being in force or under the provisions of Section 4 any officer not below the rank of Deputy Commissioner duly authorised by the Commissioner in this behalf shall also have the right to be heard at the hearing of the appeal under sub-section (2).
