Section 3(1) in Uttarakhand Tax on Entry of Goods Into Local Areas Act, 2008
(1)For carrying out the purposes of this Act -(a)the Commissioner of Commercial Tax, Additional Commissioner of Commercial Tax and Joint Commissioner of Commercial Tax of the Commercial Tax Department shall be the Commissioner, Additional Commissioner and Joint Commissioner respectively and they will be designated as Commissioner of Entry Tax, Additional Commissioner of Entry Tax and Joint Commissioner of Entry Tax respectively;(b)appellate authority and Chairman and members of the Tribunal appointed by the State Government under the Uttarakhand (the Uttaranchal Value Added Tax Act, 2005) Adaption and Modification Order, 2007 shall function as appellate authority and the Chairman and members of Tribunal of Entry Tax respectively;(c)all Deputy Commissioners and the Assistant Commissioners posted in the Department of the Commercial Tax shall be the Deputy Commissioners and Assistant Commissioners of Entry Tax and likewise all Commercial Tax Officers posted in the Department of Commercial Tax shall be the Entry Tax Officers;(d)any officer not below the rank of a Commercial Tax Officer posted in a Commercial Tax Circle either by the State Government or the Commissioners Commercial Tax, Officers authorized by the State Government or the Commissioners Commercial Tax, Officers authorized by the State Government or the Commercial Tax to exercise powers under Sections 42 and 43 of the Uttarakhand (the Uttaranchal Value Added Tax Act, 2005) Adaptation and Modification Order, 2007 and Officers not below the rank of Commercial Tax Officer, posted at a Check-Post established under section 47 of the Uttarakhand (the Uttaranchal Value Added Tax Act, 2005) Adaptation and Modification Order, 2007, shall exercise the powers of the assessing authority under this Act;(e)all officers or authorities under this Act except Chairman and the members of the Tribunal shall work under the Administrative control of the Commissioners and the Commissioners shall be competent to exercise powers vested in any officer under his administrative control except appellate authority.
