Andhra Pradesh Value Added Tax Rules, 2005
CHAPTER - X : APPEALS AND REVISIONS

51. Authorities who may exercise powers of revision under Section 32.

For the purpose of the exercise of the powers of the nature referred to in sub-section 1) of Section 32 the authorities specified in column (1) of the Table below shall be deemed to be sub-ordinate to the authority specified in the corresponding entry in column (2) thereof.

1.	Additional Commissioners, Joint Commissioners, Deputy Commissioners, Appellate Deputy Commissioners, Assistant Commissioners, Commercial Tax Officers, Deputy Commercial Tax Officers and Assistant Commercial Tax Officers.	Commissioner of Commercial Taxes.
2.	Deputy Commissioners including Appellate Deputy Commissioners, Assistant Commissioners, Commercial Tax Officers, Deputy Commercial Tax Officers and Assistant Commercial Tax Officers.	Additional Commissioner of Commercial Taxes (legal), or Joint Commissioner of Commercial Taxes (Legal)
3.	Assistant Commissioners, Commercial Tax Officers, and Deputy Commercial Tax Officers and Assistant Commercial Tax Officers	Deputy Commissioner (Commercial Taxes) of the division concerned.
4.	Commercial Tax Officers, Deputy Commercial Tax Officers and Assistant Commercial Tax Officers.	Assistant Commissioner (Commercial Taxes), of the division concerned.