Section 2(b) in The M.P. Nagariya Sthawar Sampatti Kar Niyam, 1964
(b)"Assessing Authority" means the Property Tax Commissioner and includes any person to whom the Property Tax Commissioner has delegated all or any of his powers and duties under Sections 5. 7, 8, 9, 10, 11, 13, 14, 16 (2) and 19 of the Act;
