Section 53(2) in Uttaranchal Value Added Tax Act, 2005
(2)Explanation. - For the purpose of this sub-Section, the expression "any person" in relation to any order passed by an authority other than the Commissioner includes the Commissioner and, in relation to any order passed by the Commissioner includes the State Government.] [Substituted by The Uttaranchal Value Added Tax Act, 2005 (Amendment) Act, 2012.]
