Section 3(4) in Uttarakhand Value Added Tax Rules, 2005
(4)[ Where there are more than one Assistant Commissioner or Commercial Tax Officer in a circle, the Commissioner shall determine the respective jurisdiction of each within that circle.] [Substituted vide Notification No. 324/XXVII(8)/2008, dated 14-5-2008.]Explanation - In determining the respective jurisdiction of officers under sub-rule (3) or (4), it shall be open to the Commissioner to direct that an officer shall exercise jurisdiction over such dealers or class of dealers as may be specified by him in that behalf, and unless directed otherwise, the successor in office shall exercise the same jurisdiction and may proceed with the cases from the stage at which they were left by such officer.
