Section 3(4) in The Himachal Pradesh Value Added Tax Act, 2005
(4)The jurisdiction of the Commissioner and other officers posted at the State Headquarters shall extend to the whole of the State of Himachal Pradesh, and the jurisdiction of other officers or officials shall, unless the State Government otherwise directs, by notification, extend to the districts or the areas of the districts for which they are for the time being posted.Chapter-III Incidence, Levy and Rate of Tax
