Section 168(2) in Uttarakhand Goods and Services Tax Act, 2017
(2)The Commissioner specified in clause (91) of Section 2, sub-section (3) of Section 5, clause (b) of sub-section (9) of Section 25, sub-section (3) and (4) of Section 35, sub-section (1) of Section 37, sub-section (2) of Section 38, sub-section (6) of Section 39, sub-section (5) of Section 66, sub-section (1) of Section 143, sub-section (1) of Section 151, clause (l) of sub-section (3) of Section 158, shall mean a Commissioner and such Commissioner shall exercise the powers specified in the said sections with the approval of the Government.
