2. Definitions

In this Act unless the context otherwise requires:

(a) Profession Tax Appellate Authority means an officer of the rank of an Appellate Deputy Commissioner or Additional Appellate Deputy Commissioner of Commercial Tax appointed under Section 3 of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) as may, by notification, be authorized 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;