(1)The State Government may constitute an Authority to be called the Commercial tax Settlement Authority for the settlement of cases under the Madhya Pradesh General Sales Tax, 1958 (No. 2 of 1959) (Repealed Act), Madhya Pradesh Commercial Tax Act, 1994 (No. 5 of 1995) (Repealed Act), Madhya Pradesh VAT Act, 2002 (No. 20 of 2002), Central Sales Tax Act. 1956 (No. 74 of 1956) and the Madhya Pradesh Sthaniya Kshctra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976).