Section 2(b) in The M.P. Vritti Kar Adhiniyam, 1995
(b)"Profession Tax Assessing Authority" means such officer not below the rank of [an Assistant Commercial tax Officer appointed under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) and /or a State Tax officer appointed under the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017)] [Substituted 'an Assistant Commercial Tax Officer appointed under Section 3 of the Madhya Pradesh VAT Act 2002 (No. 20 of 2002)' by MP Act No. 3 of 2018, dated 8.1.2018.] [Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)] [Substituted by (C.G. Act No. 19 of 2006 for 'Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995)], as may, by notification, be authorised by the State Government to perform such functions of the Profession Tax Assessing Authority under this Act as may be specified in the said notification;
