Section 5(3) in Uttarakhand Value Added Tax Rules, 2005
(3)Notwithstanding anything contained in these rules, the State Government may authorize any officer to exercise all or any of the powers mentioned in Section 42 and Section 43 within the whole of the State, or within one or more than one circle, as may be specified in the order. The officer so authorized shall have concurrent jurisdiction with the Assistant Commissioner in the State or, as the case may be, with the Assistant Commissioner or Assistant Commissioners of the said circle or circles.
