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:

Sl.No.

Authority Under the Uttar Pradesh Trade Tax Act, 1948

(2)

Authority Under The Uttar Pradesh Value Added Tax Act, 2007

(3)

1

Commissioner

Commissioner

2

President Tribunal

President Tribunal

3

Member Tribunal

Member Tribunal

4

Special Commissioner

Special Commissioner

5

Additional Commissioner in any capacity

Additional Commissioner in the same capacity

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

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.