Section 36(7) in Uttarakhand Value Added Tax Rules, 2005
(7)The Commissioner or any other officer authorized by him for this purpose may empower -(i)[ any officer not below the rank of Commercial Tax Officer, to perform the functions of Departmental Representative before the Joint Commissioner (Appeal); or] [Substituted vide Notification No. 324/XXVII(8)/2008, dated 14-5-2008.](ii)any officer not below the rank of Assistant Commissioner to perform the functions of Departmental Representative before the Additional Commissioner (Appeal);or(iii)any officer not below the rank of Assistant Commissioner to perform the functions of State Representative before the Appellate Tribunal .
