Section 3(1) in The M.P. Vanijyik Kar Adhiniyam, 1994
(1)There may be appointed a person to be the Commissioner of Commercial Tax and the following category of officers to assist him, namely :(a)Additional Commissioner of Commercial Tax;(b)Appellate Deputy Commissioner or Additional Appellate Deputy Commissioner of Commercial Tax;(c)Deputy Commissioner or Additional Deputy Commissioner of Commercial Tax;(d)Assistant Commissioner or Additional Assistant Commissioner of Commercial Tax;(e)Commercial Tax Officer or Additional Commercial Tax Officer;(f)Assistant Commercial Tax Officer; and(g)Inspector of Commercial Tax.
