Section 4A in Andhra Pradesh General Sales Tax Act, 1957
4A. Powers of subordinate officers to be exercised by higher authorities.
- The powers conferred by this Act and the rules made thereunder on any of the officers appointed under Section 4 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.
