(3)[ The Commissioner of Commercial Tax, the Director of Commercial Tax and the Additional Commissioner of Commercial Tax shall exercise all the powers and perform all the duties conferred or imposed on the Commissioner by or under this Act throughout the State and for this purpose any reference to the Commissioner in this Act, shall be construed as a reference to the Director of Commercial Tax and the Additional Commissioner of Commercial Tax.] [Substituted by M.P. Act No. 9 of 2009.]
