Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. - NOTIFICATIONS
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Body Notification G.O.Ms.No.262, Dated: 10th September, 2020.

In exercise of the powers conferred by sub-section (2) of Section 3 of Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 (Act No. 22 of 1987), the Government of Andhra Pradesh hereby appoints the officers of Andhra Pradesh State Directorate of Revenue Intelligence, specified in column (2) of the Table below, as officers of the Commercial Tax Department as specified in column 3 and invests them with the power under section 26 of Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987(APPT Act, 1987) and the rules made there under for gathering information and intelligence. The powers so conferred shall be exercised throughout the territory of the state of Andhra Pradesh concurrently with the officers of the corresponding rank in the Commercial Taxes Department as specified in Column (3) of the table.

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

In case, the officers of APSDRI, on examination and analysis of the information and intelligence gathered by them, make out a case of tax avoidance or tax evasion, they are empowered to exercise the powers under section 20 of APPT Act, 1987, with the prior permission of the Commissioner of Commercial Taxes on case to case basis. The observations and findings of the APSDRI there on along with the relevant record if any shall be transmitted to the Commissioner of Commercial Taxes for initiating further action of assessment and recovery of taxes.

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

Dr. RAJAT BHARGAVA,

SPECIAL CHIEF SECRETARY TO GOVERNMENT