Section 41(4) in Uttarakhand Value Added Tax Rules, 2005
(4)The adjustment voucher shall also be signed by the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/ 2008, dated 22-01-2010.] for payment received by adjustment. Four copies of the treasury challan in Form VI duly filled in as for deposits made by a dealer, shall also be attached to the voucher before it is sent to the treasury for adjustment. The adjustment voucher passed by the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/ 2008, dated 22-01-2010.] shall also be countersigned by the Drawing and Disbursing Officer.
