In this Act unless the context otherwise requires:

(b) Profession Tax Assessing Authority means such officer not below the rank of an Assistant Commercial Tax Officer appointed under the Madhya Pradesh Vat Act, 2002 (No. 20 of2002) and/or a State Tax officer appointed under the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), as may, by Notification, be authorized by the State Government to perform such functions of the Profession Tax Assessing Authority under this Act as may be specified in the said notification.