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 Appellate Deputy Commissioners of Commercial Taxes to exercise the powers of the Appellate authority under section 15 of the said Act in their respective jurisdictions as notified under the Andhra Pradesh General Sales Tax Act, 1957 (Andhra Pradesh Act VI of 1957).