In exercise of the powers conferred by section 3-A of the Madhya Pradesh Vat Adhiniyam, 2002 (No. 20 of 2002), the State Government, hereby, appoints the Deputy Commissioner of Commercial Tax as Appellate Authority to exercise all the powers and perform all the duties conferred or imposed on the Appellate Authority by or under this Adhiniyam.

2. The territorial jurisdiction of area of the Appellate Authority shall be the same as the existing area of Appellate Deputy Commissioner under the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995).

3. This notification shall come into force from 1st April, 2006.