In the exercise of the powers conferred under Section 78 of the Andhra Pradesh Value Added Tax Act, 2005 (Act No. 5 of 2005), the Government of Andhra Pradesh hereby make the following amendments to the APVAT Rules, 2005 issued in G.O. Ms. No. 394, Revenue (CT.II) Department dt. 31-03-2005 and published in the Rules Supplementary to Part-I Extraordinary issue of Andhra Pradesh Gazette No. 29, dt. 20-04-2005 and as subsequently amended from time to time.

The amendment hereby made shall be deemed to have come into force with effect from 1st April, 2005.

AMENDMENTS

In the said rules, in rule 59, under sub-rule (1) in the table,-

(I) against Serial "No. 4 Assessments" in column (1) for the authorities mentioned in item (ii) (c) in column (2), the following shall be substituted, namely ,-

"(c) any Officer not below the rank of Deputy Commercial Tax Officer as authorised by the Joint Commissioner or Additional Commissioner empowered for this purpose by the Commissioner,";

(II) against Serial "No. 7 Entry, Inspection, search, seizure, confiscation" in column (1), for the authorities mentioned in item (d) in column (2), the following shall be substituted, namely,-

(d) "Deputy Commercial Tax Officer working in GA (V & E) Department.

"(e) any Officer not below the rank of Deputy Commercial Tax Officer as authorised by the Joint Commissioner or Additional Commissioner empowered for this purpose by the Commissioner".