Section 64(1) in Uttaranchal Value Added Tax Act, 2005
(1)No objection as to the territorial or pecuniary jurisdiction of any Assessing Authority shall be allowed by any Appellate or Revising Authority or the Tribunal unless such objection was taken up before the Assessing Authority at the earliest possible opportunity and unless, in the opinion of the Appellate or Revising Authority or the Tribunal, as the case may be, a failure of justice has in fact been occasioned thereby.
