Section 2(1)(b) in The M.P. Vanijyik Kar Niyam, 1995
(b)"Appropriate Commercial Tax Officer" in relation to a dealer means the Commercial Tax Officer of the circle in which the dealer's place of business is situated or if a dealer has more than one place of business in the State, the Commercial Tax Officer of the circle in which his principal place of business is situated;(bb)[ "Assessing Authority" means the person to whom the Commissioner has delegated all or any of his powers of assessment and imposition of penalty or levy of fee under the Act.] [Inserted by Notification No. A-5-2-96-ST-V(8), dated 9.2.99 (w.e.f. 9.2.99).]