Section 2(a) in The Chhattisgarh Value Added Tax Act, 2005
(a)"Appellate Deputy Commissioner" means an Appellate Deputy Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] appointed under Section 3 and includes an Additional Appellate Deputy Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.];
