(1) The administration of the Act shall vest in the 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) 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.