Section 3(1) in Uttarakhand Value Added Tax Rules, 2005
(1)The State Government, may by notification in the official Gazette, -(a)create or abolish the Zone of an Additional Commissioner and notify the circles or sub-circles that are included in such Zone;(b)create or abolish the region of a Joint Commissioner (Executive) or a Joint Commissioner (Appeals) or Joint Commissioner (Special Investigation Branch) or a Joint Commissioner (Assessment) or a Joint Commissioner (Enforcement) and notify the circles or sub-circles that are included in such region; and(c)create or abolish the range of a Deputy Commissioner (Check post and Mobile Squad) or a Deputy Commissioner (Enforcement) or a Deputy Commissioner (Special Investigation Branch), and notify the circles or sub-circles that are included in such range.
