Section 2(3) in Uttarakhand Value Added Tax Rules, 2005
(3)[ "Additional Commissioner of Commercial Tax" means any person appointed by the State Government, either by name or by virtue of his office, to perform the duties and exercise the powers of an Additional Commissioner and includes an Additional Commissioner (Executive), Additional Commissioner (Appeal),Additional Commissioner (Audit), Additional Commissioner (Enforcement) and Additional Commissioner (Headquarters);] [Substituted vide Notification No. 324/XXVII(8)/2008, dated 14-5-2008.]
