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Certain authorities appointed under the Uttar Pradesh Trade Tax Act, 1948 to be deemed authorities appointed under the Ordinance.
76 (1) Authorities mentioned in column (2) and appointed and posted by the State Government, appointed by the State Government and posted by the Trade Tax Commissioner or appointed and posted by the Trade Tax Commissioner, as the case may be, shall, for the purpose of the Ordinance and these rules, shall be deemed to be authorities, similarly appointed and posted, mentioned in column (3) of the table below:
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Sl.No. |
Authority Under the Uttar Pradesh Trade Tax Act, 1948
(2) |
Authority Under The Uttar Pradesh Value Added Tax Act, 2007
(3) |
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1 |
Commissioner |
Commissioner |
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2 |
President Tribunal |
President Tribunal |
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3 |
Member Tribunal |
Member Tribunal |
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4 |
Special Commissioner |
Special Commissioner |
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5 |
Additional Commissioner in any capacity |
Additional Commissioner in the same capacity |
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6 |
Joint Commissioner in any capacity |
Joint Commissioner in the same capacity |
|
7 |
Deputy Commissioner in any capacity |
Deputy Commissioner in the same capacity |
|
8 |
Assistant Commissioner in any capacity |
Assistant Commissioner in the same capacity |
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9 |
Trade Tax Officer Grade II in any capacity |
Commercial Tax Officer in the same capacity |
(2) Authorities specified under column (3) of the table in sub-rule (1) shall continue to hold their office till they are transferred, removed or retired or otherwise quit such office or their successor is posted whichever is earlier. |