Appointment of Commercial Tax Officers

Appointment of 1(Commissioner of Commercial Taxes, (Additional Commissioner of Commercial Taxes, )  Joint Commissioners of Commercial Taxes) Appellate Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes 2(Assistant Commissioners of Commercial Taxes), Commercial Tax Officers and 3(Deputy Commercial Tax Officers) :

The State Government may appoint 4(a Commissioners of Commercial Taxes and) 1(as many (Additional Commissioners of Commercial Taxes,Joint Commissioners of Commercial Taxes, Appellate Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, 2(Assistant Commissioners Commercial Taxes), Commercial Tax officers and 3(Deputy Commercial Tax Officers) as they think fit, for the purpose of performing the functions respectively conferred on them by or under this Act. Such officers shall perform the said functions 4(within such area or areas or the whole of the State of Andhra Pradesh) as the State Government or any authority or officer empowered by them in this behalf may assign to them. 1. Subs. for the words, 'Joint Commissioner' by Act.No. 18 of 1985 w.e.f.1.7.1985. The words Joint Commissioner......Deputy Commissioner' were earlier subs. by Act No.29 of 1981 w.e.f.25.8.81. The words 'as many Additional Commissioners of Commercial Taxes,Joint Commissioners of Commercial Taxes' were inst. in the marginal heading and in section by Act No.27 of 1996 w.e.f.1/10.1993 and by Act No.8 of 1997 made effective from 19.11.l991. 2. Ins. by Act 20 of 1961 w.e.f.8.6.1961. 3. Ins. by Act 16 of1963 w.e.f.1.8.1963. 4. Ins.by Act 18 w.e.f.1.7.1985.

4A. Powers of sub-ordinate officers to be exercised by higher authorities:

The powers conffered by this Act and the rules made thereunder on any of the officers appointed under Section4 of this Act may also be exercised by any of the officers superior to the officers so empowered,subject to any instructions issued by the Commissioner of Commercial Taxes in this regard." Note : Section 4A was ins. by Act No.9 of 1999 w.e.f.6.4.1999.