Section 2(4) in The Andhra Pradesh Value Added Tax Act, 2005
(4)'Assessing authority' means any officer of the Commercial Taxes Department authorized by the Commissioner [or as may be prescribed] [Inserted by Act 21 of 2011, w.e.f. 15-9-2011.] to make any assessment in such area or areas or the whole of the State of Andhra Pradesh;
