In exercise of the powers conferred by section 3 of the Madhya Pradesh Vat Adhiniyam, 2002 (No. 20 of 2002), the State Government, hereby, specifies that the Circles, Divisions, Appeal offices, Zones and other offices including administrative office of the Commissioner of Commercial Taxes, Madhya Pradesh, existing under the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) and the rules made thereunder shall be deemed to have been set up under the Madhya Pradesh Vat Adhiniyam, 2002 (No. 20 of 2002) and the Madhya Pradesh Vat Niyam, 2006 for carrying out the purposes of the Madhya Pradesh Vat Adhiniyam, 2002 (No. 20 of 2002) and the rules made thereunder.

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