Section 2(4)(c) in Uttarakhand Value Added Tax Rules, 2005
(c)[ an Assistant Commissioner of a circle/sector posted by the Government or a Commercial Tax Officer appointed or posted by the Commissioner of Commercial Tax to such circle/sector to perform the duties and exercise the powers of an Assessing Authority in such circle/sector; and] [Substituted vide Notification No. 324/XXVII(8)/2008, dated 14-5-2008.]