2. Definitions

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 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 Assessing Authority under this Act as may be specified in the said notification.