Section 37(10) in Uttarakhand Value Added Tax Rules, 2005
(10)The provisions of Rule 47 and Rule 48 shall, mutatis mutandis apply to service of notice, summons, order etc, under this Rule:Provided that service of any order passed by the Appellate Authority on the Assessing Authority or the service of any order passed by the Appellate Tribunal on the State Representative shall be deemed to be service on the Commissioner.
