Section 22(2) in Uttarakhand Value Added Tax Rules, 2005
(2)Where a dealer has more than one place of business within the State of Uttarakhand, he shall make a single application in respect of all such places, naming in such application one of such places as the principal place of business, provided that the place so named shall not in any case be different from the place, if any, declared by him to be the principal place of business, under any other provision of the Uttarakhand Value Added Tax Act, 2005 or the Rules made thereunder. The application shall be submitted to the Assistant Commissioner in whose jurisdiction such principal place of business is situated.
