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[Cites 0, Cited by 0] [Section 50(1)] [Section 50] [Entire Act]

State of Uttarakhand - Subsection

Section 50(1)(c) in Uttarakhand Value Added Tax Rules, 2005

(c)a person who has, before his retirement from service, put in minimum fifteen years of service as an Assessing Authority or in a higher position in Sales Tax /Trade Tax/Commercial Tax Department of any State Government, and is entered in the list which the Commissioner shall maintain in that behalf, only if such relative, person employed ,legal practitioner ,accountant or tax practitioner is authorized by such person in writing and such authorization includes the authority to act on behalf of such person in such proceedings.