Section 34 in Uttarakhand Value Added Tax Rules, 2005
34. Appellate Authorities.
(1)An appeal under Section 51 shall lie to -(a)the Additional Commissioner (Appeals) in case the order appealed against has been passed by a Joint commissioner (Assessment); and(b)the Joint Commissioner (Appeals) in all other cases.Explanation: - The expression "Appeal" for the purpose of this Chapter includes an application by the Commissioner under sub-Section (3) of Section 51 of the Act.(2)An appeal under Section 53 shall lie to the Tribunal.
