Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. - NOTIFICATIONS
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Body Notification G.O.Ms.No.398, Dated: 29th December, 2020.

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 (Act No.22 of 1987) and Rules made under and in partial modification of the notification issued in G.O.Ms.No.262 Revenue (Commercial Taxes-II) Department, Dt.10.09.2020, the Government of Andhra Pradesh hereby appoints the officers in the Andhra Pradesh State Directorate of Revenue Intelligence (APSDRI), specified in column (2) of the table below as Officers of the Commercial Taxes Department as specified in the column (3) and invest them with all the powers and functions under the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 (APPT Act, 1987).

Sl.No. (1)	Officer in APSDRI ( 2)	Officers of APPT, whose powers are to be exercised (3)
1	Joint Director	Deputy Commissioner of Commercial Taxes
2	Deputy Director	Assistant Commissioner of Commercial Taxes
3	Assistant Director	Commercial Tax Officer
4	Senior Intelligence Officer	Deputy Commercial Tax Officer
5	Intelligence Officer	Assistant Commercial Tax Officer

The powers devolved to the Officers of the Andhra Pradesh State Directorate of

Revenue Intelligence (APSDRI), shall be subject to the following conditions:

i. The powers/functions shall be exercised by the officers of the Andhra Pradesh State Directorate of Revenue Intelligence( APSDRI), only with the written permission of the Commissioner/ Special Commissioner, APSDRI.

ii. All the above powers/functions shall be exercised by the officers of APSDRI concurrently with the Officers of Commercial Taxes Department.

iii. The powers conferred shall be used with abundant caution and due diligence.

iv. The Officers empowered may exercise powers conferred upon them in whole of the State:

v. Where a case has already been made out by any Officer in the Commercial Tax Department and the proceedings have been initiated against a taxable person, the Officers in State Directorate of Revenue Intelligence shall not be empowered to initiate any action against such taxable person on the same issue.

vi. The Government may modify or amend the notification issued and can with draw the powers/functions conferred.

vii. The Commissioner, APSDRI shall brief the performance of the Directorate once in a month to the Special Chief Secretary (CT & Excise) and Hon'ble Dy.CM (Excise &CT).

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)

Dr. RAJAT BHARGAVA,

SPECIAL CHIEF SECRETARY TO GOVERNMENT