Section 5(2) in Uttarakhand Value Added Tax Rules, 2005
(2)All Joint Commissioners, Deputy Commissioners and Assessing Authorities, and all other officers authorised under sub-rule (3) shall be competent to exercise all or any of the powers under Section 42 or Section 43:Provided that prior permission of the higher authority shall be necessary before any powers under the said Sections are exercised by any of the aforesaid authorities beyond the limits of his jurisdiction.
