Section 2(5) in Uttarakhand Value Added Tax Rules, 2005
(5)[ "Assistant Commissioner" means an Assistant Commissioner appointed by the State Government to perform the functions, duties and exercise the powers of an Assessing Authority and includes a Commercial Tax Officer, appointed by the Commissioner;] [Substituted vide Notification No. 324/XXVII(8)/2008, dated 14-5-2008]
