To pass an order including an order of

forfeiture of any amount collected by any dealer or person in contravention of the provisions of sub-section (1) of Section 73, publication of a notice thereof and refund of such amount to the person from whom it was so collected. Any officer of and above the rank of an Assistant Commercial Tax Officer. 23. Section 75

1[To compound offences, to determine and to accept composition money for the offences specified in Section 74 except the offences specified in clause (b), (c), (d), (f), (h) and (k) of sub-section (1) of Section 74] Commercial Tax Officer. 24. Rule 93 To impose penalty. Any officer of and above the rank of an Assistant Commercial Tax Officer.

1. (2) Order No. 9/95/20(1)/, dated 23.1.96 In supersession of this Office Order No. 95/20/690, dated 11th July, 95, and in exercise of the powers conferred by Section 46 of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) read with rule 8, 9, 13 and 15 of the Madhya Pradesh Vanijyik Kar Niyam, 1995, the officers specified in column (4) of the Schedule below are hereby authorised to exercise, within the areas mentioned against their names, the powers and duties specified in column (3) of the said Schedule