The even numbered panels in the Menin Gate are on your left, the uneven on your right when facing the centre of Ieper (i.o.w. with your back towards the canal). You will find this panel by entering the gate in the middle of the memorial on your left, the stairs up right or left to finally arrive at the gallery as shown in below picture.

In total are 8 VC holders mentioned on the Menin Gate Memorial panels.

Panel 46 is located in the gallery behind the pillars that you see on this picture.