Jurisdiction reallocation of commercial tax divisions and enforcement units under Uttar Pradesh state tax administration Jurisdiction over Commercial Tax Zones, Judicial Divisions, Commercial Tax Blocks and Corporate Circles, Mobile Squad Units, and Special Investigation Branch units under the State Tax Department, Uttar Pradesh is restructured by administrative order issued under Rule 3(3) of the Uttar Pradesh Value Added Tax Rules, 2008. The order assigns territorial jurisdiction for each listed zone and judicial division by reference to the corresponding blocks, circles, mobile squad units, and Special Investigation Branch units in the schedule. All earlier orders relating to the jurisdiction of Judicial Divisions are superseded.