Competent Authorities

3.

1. (1) The Commissioner of Commercial Tax shall be the Commissioner for the purposes of this Act.
2. (2) Assistant Commissioner of Commercial Tax, Commercial Tax Officer and Assistant Commercial Tax Officer, as specified in sub-section
3. (1) of Section 3 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), to assist the Commissioner, and having jurisdiction as specified in sub-section
4. (4) of Section 3 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) shall be the competent authorities for the purposes of this Act.
5. (3) The competent authorities as specified in sub-section
6. (2) shall have jurisdiction as per the following limits of the total amount of old arrears involved in all the applications filed by a single applicant,
   • (i) Assistant Commercial Tax Officer for the amount not exceeding Rupees 5 Lac,
   • (ii) Commercial Tax Officer for the amount not exceeding Rupees 15 Lac,
   • (iii) Assistant Commissioner for any amount