Rule 44
 
1[(1)The powers of the nature referred to in sub-section (1) of Section 20 may be exercised by the Commissioner, 2[Additional Commissioner] Joint Commissioner, Deputy Commissioner and Commercial Tax Officer in the case of orders passed or proceedings recorded by authorities, officers of persons subordinate to them within a period of four years from the date on which the order or proceeding was served on the dealer.

(2)No order shall be passed under sub-rule (1) enhancing any assessment unless an opportunity has been given to the assessee to show cause against the proposed enhancement.

Explanation: - The aforesaid periods shall be computed subject to the deduction of the periods indicated in sub-sections(5) and (6) of Section 20 of the Act.]
1. Rule 44. was subs. by G.O.Ms.No. 1445 Rev .dt.5.11.1986 published in A.P. Gazette Extraord. Part I dt. 25.11.1986.
2. The bracketed words were inst. by G.O.Ms.No.788, Rev.dt.21.9.1996.

Rule - 44A * For the purpose of the exercise of the powers of the nature referred to in sub-section (1) of Section 20 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) (2)
(1) 1[Additional Commissioners]  Joint Commissioners, Deputy [including 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.    1[Additional commissioner of Commercial Taxes (Legal) or Joint Commissioner  (Commercial Taxes) (Legal)]
(3) Asst. Commissioners, Commercial   Tax Officers, Deputy Commercial Tax Officers and Assistant Commercial Tax Officers.  Deputy Commissioner (Commercial Taxes) of thedivision concerned.
2(4) Commercial Tax Officers, Deputy Commercial Tax  officers and Asst. commercial Tax Officers.    Assistant Commissioner of the division concerned.  
(5) Deputy Commercial Tax Officers and Assistant Commercial Tax Officers.      Commercial Tax Officers of the area concerned.
1. Inst. by G.O.Ms.No.788, Rev.dt.21.9.1996.
2. Inserted by G.O.Ms.No.862 Rev.dt.10.12.1999

Rule - *[44-AA Every claim for refund under Section 33, shall be made to the Assessing Authority in 1(Form XXIII) and shall be verified in the manner specified therein.]

* Inserted by G.O.Ms.No.508 Rev dt.10.3.1983 w.e.f.1.4.1982 renumbering the original rule 44.A as 44.AA. which was ins. by G.O.Ms.No.1857 dt.28.xd.1963

1. Subs. by G.O.Ms.No.415 Rev.d.10.3.1983 for the words 'Form XXVI' consequent on the omission of certain forms.
2. Subs. by G.O.Ms.No.1445 Rev.Dt. 5.11.1986.