In exercise of the powers conferred by sub-section (2) 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 Deputy Commercial Tax Officers to exercise the powers and perform the functions of an assessing authority under the said Act and the rules made thereunder within their respective jurisdictions as notified under the Andhra Pradesh General Sales Tax Act, 1957 (Andhra Pradesh Act No. VI of 1957).