In exercise of the powers conferred by sub-section (1) of section 4 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State Government, hereby, notifies that the Appellate Board constituted under the Madhya Pradesh Commercial Tax Act, 1994 (No. 5 of 1995) shall be deemed to have been constituted under the Madhya Pradesh Vat Act, 2002 to exercise the powers and perform the functions conferred on the Appellate Board by or under the Madhya Pradesh Vat Act, 2002.