In exercise of the powers conferred by sub-rule (3) of The Uttarakhand Value Added Tax Rule, 2005 read with sub-rule (2) of rule 5 and section 42 and section 43 of The Uttarakhand Value Added Tax Act, 2005, the Governor is pleased to authorise all the Deputy Commissioners Commercial Tax, all the Assistant Commissioners Commercial Tax and all the Commercial Tax Officers to exercise the powers of section 42 and section 43 of The Uttarakhand Value Added Tax Act, 2005, within whole of the State of Uttarakhand;

Provided that, prior permission of such higher officer, as decided by the Commissioner, shall be necessary before any powers under the said sections are exercised by any of the aforesaid officers beyond the limit of his otherwise jurisdiction.

(Rakesh Sharma)

Additional chief Secretary