Section 3(3) in Uttarakhand Value Added Tax Rules, 2005
(3)The Commissioner shall determine the respective jurisdiction of an Additional Commissioner of a Zone, or a Joint commissioner of region or a Deputy Commissioner of a range in the following cases -(a)where there are more than one Additional Commissioner in a Zone;(b)where there are more than one Joint Commissioner (Executive) or Joint Commissioner (Appeals) or Joint Commissioner (Special Investigation Branch) or Joint Commissioner (Enforcement) or Joint Commissioner (Assessment) in a region;(c)where there are more than one Deputy Commissioner (Check posts and Mobile Squad), Deputy Commissioner (Enforcement) or Deputy Commissioner (Special Investigation Branch) in a range.
