Section 6(3)(b) in Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
(b)if he was not engaged in any profession, trade, calling or employment on the date of such commencement, within thirty days of the receipt of the application (which period in the first year from the commencement of this Act shall be extended to ninety days) if the application is in order, grant him such certificate of registration or enrolment.