(1)The Administration of the Act shall vest in [Commissioner of Commercial Tax appointed under the Madhya Pradesh VAT Act 2002 (No. 20 of 2002) and/or Commissioner of State Tax appointed under the Madhya Pradesh Goods and Services Tax Act 2017 (No. 19 of 2017)] [Substituted 'Commissioner of Commercial Tax appointed under the Madhya Pradesh VAT Act 2002 (No. 20 of 2002)' by Act No. 3 of 2018, dated 8.1.2018.] [Chhattisgarh Value Added fax 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)'.] who shall for the purpose of this Act be designated as Commissioner, Profession tax.(2)The Commissioner, Profession Tax shall exercise the powers of general superintendence and control over the authorities appointed under this Act.(3)The Profession Tax Assessing Authority and the Profession Tax Appellate Authority shall exercise such powers and perform such duties as may be conferred or imposed upon them by or under this Act.
