Section 3(3) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(3)The Additional Commissioner of Profession Tax, [Joint Commissioner of Profession Tax, Deputy Commissioner of Profession Tax] [Inserted vide O.G.E. No. 1579 dated 24.10.2009.] the Assistant Commissioner of Profession Tax, the Profession Tax Officer and the Assistant Profession Tax Officer shall be under the administrative control of the Commissioner.
