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THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX RULES, 2005)
CHAPTER I : PRELIMINARY

2. Definitions.-

In these rules, unless the context otherwise requires-

(7). ''Deputy Commissioner'' means any person appointed as such by the State Government, and includes a Deputy Commissioner (Administration), Deputy Commissioner (Check post), Deputy Commissioner ( Mobile Squad), Deputy Commissioner (Litigation), Deputy Commissioner (Enforcement), Deputy Commissioner (Special Investigation Branch) or a Deputy Commissioner (Assessment) appointed by the State Government;