In this Act unless the context otherwise requires:

(a) "Profession Tax Appellate Authority" means an appellate authority, appointed under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) and/or an authority appointed or authorised to hear appeals under section 107 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) as may, by Notification, be authorised by the State Government to perform such functions of the Profession Tax Appellate Authority under this Act as may be specified in the said notification;