In exercise of the powers conferred under sub section (1) of section 78 of the Andhra Pradesh Value Added Tax Act, 2005 (Act No.5 of 2005), the Government of Andhra Pradesh hereby makes the following amendments to the Andhra Pradesh Value Added Tax Rules, 2005 issued in G.O.Ms.No.394, Revenue (CT,II) Department, dated the 31^st March, 2005 and published in the Rules supplementary to part-I extraordinary issue of A.P.Gazette No.29, dated the 20^th April, 2005 as subsequently amended.

AMENDMENT

In the said rules:-

(1) In rule 3, for Clause (f), the following clause shall be substituted namely:-

(f) Form means a form appended to these rules and includes electronic Form on the Commercial Taxes Department approved internet or intranet website to collect information".

(2) In the table under rule 59,:-

(1) against Sl.No.1, in Column 2, to the existing entry the following words shall be added namely:-

"or any other officer not below the rank of Commercial Tax Officer duly authorised by the Commissioner"

(ii) against Sl.No.2, in Column 2, to the existing entry the following words shall be added namely:-

"or any other officer not below the rank of Assistant Commercial Tax officer duly authorised by the Commissioner"