In exercise of the powers conferred by under Section 3A of the Andhra Pradesh Value Added Tax Act, 2005 (Act No. 5 of 2005), the Government of Andhra Pradesh hereby empowers the Commissioner of Commercial Taxes to empower any officer working under his control to exercise any powers under the said Act within such area or areas or the whole of the State of Andhra Pradesh.

Provided that where any officer in exercise of the power delegated to him by the Commissioner of Commercial Taxes, in pursuance of the above orders undertakes the assessment of any dealer, the assessing authority of the area having jurisdiction to assess such dealer shall not exercise such jurisdiction for the relevant period.

It shall be deemed to have come into force with effect from 01-04-2005.