Section 2(1)(c) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(c)"Assistant Commissioner of Profession Tax" means the Assistant Commissioner of Sales Tax appointed by the State Government under the [Orissa Value Added Tax Act, 2004] [Substituted vide O.G.E. No. 1579 dated 24.10.2009.];