In exercise of the powers conferred by sub-section (1) Section 78 of the Andhra Pradesh Value Added Tax Act, 2005 (Act No.5 of 2005), the Governor of Andhra Pradesh hereby makes the following amendments to the Andhra Pradesh Value Added Rules, 2005 issued in G.O.Ms.No.394, Revenue (CT.II) Department, Dt.31.03.2005 and published in the Rules supplement to part I of the A.P. Gazette No.29, Dt.20.04.2005 and as subsequently amended from time to time.

AMENDMENTS

In the said Rules,-

I. in sub-rule (1) of rule 59 in the table,-

(1) against Sl.No.7, column 2 in the existing entry (d) after the words "Deputy Commercial Tax Officer working in the General Administration (Vig. & Enf.) Department" the following shall be inserted: namely,-

"as authorized by the Deputy Commissioner working in Vigilance & Enforcement Department having jurisdiction over the entire state".

(2) against Sl.No.8,-

(i) for column (1) the following shall be substituted namely,-

"Residential accommodation not being a business cum residence".

(ii) for column (2) the following shall be substituted namely,-

"Any officer not below the rank of Deputy Commercial Tax Officer authorized by the Deputy Commissioner concerned and officers not below the rank of Deputy Commercial Tax Officer working in General Administration (Vig. & Enf.) Department authorized by the Deputy Commissioner working in Vigilance & Enforcement Department".

(3) against Sl.No.9, for column (2) the following shall be substituted namely,-

"Any officer not below the rank of Assistant Commercial Tax Officer of the Circle/Division concerned as authorized by the Commercial Tax Officer/Deputy Commissioner concerned and any officer not below the rank of Deputy Commercial Tax Officer working in the General Administration (Vig. & Enf.) Department."

II. In sub-rule (1) of Rule 61, after the words "The Commissioner or any officer authorized in writing by the Commissioner", the following words shall be inserted: namely,-

"or any officer working in Vigilance & Enforcement Department not below the rank of Deputy Commissioner or any officer not below the rank of Deputy Commercial Tax Officer working in Vigilance & Enforcement Department authorized in writing by the Deputy Commissioner working in Vigilance & Enforcement Department".