In exercise of the powers conferred by sub-section (1) of Section 3 of the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 (Andhra Pradesh Act No.22 of 1987), the Governor of Andhra Pradesh hereby appoints the Commissioner of Commercial Taxes as the Commissioner of Profession Tax to exercise the powers and perform the functions conferred on or entrusted to him by or under the Act.