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MADHYA PRADESH VALUE ADDED TAX RULES, 2006
CHAPTER VI

Body 46-A. Higher authority for the purpose of sub-section (1) of section 34.

Higher authority for the purpose of sub-section (1) of section 34 shall be :-

    (i) in case of Assessing Authority being Deputy Commissioner, Zonal Additional Commissioner:

    (ii) in case of Assessing Authority being Assistant Commissioner, Divisional Deputy Commissioner:

    (iii) in case of Assessing Authority being Commercial Tax officer, Assistant Commissioner, and:

    (iv) in case of Assessing Authority being Assistant Commercial tax officer, Commercial Tax Officer.