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 Joint Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Assistant Commissioners of Commercial Taxes, Commercial Tax Officers, and Assistant Commercial Tax Officers to exercise the powers and perform the functions of inspections, audit of accounts etc., under the said Act and such other functions as delegated by the Commissioner of Profession Tax within their respective jurisdictions as notified under the Andhra Pradesh General Sales Tax Act, 1957 (Andhra Pradesh Act No. VI of 1957).