Section 14(1) in Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
(1)The Government may, for carrying out the purposes of this Act, appoint any Government Department officer, or local authority as its agent (hereinafter called "the collecting agent") who shall be responsible for the collection of the tax under this Act, from such assessees or class of assessees as may be prescribed and there upon it shall be the duty of such collecting agent to carry out the functions under this Act in such manner as may be prescribed and there upon it shall be the duty of such collecting agent to carry out the function under this act in such manner and at such time as may be prescribed. (Rule 14(2) & (3), Form VI , Form VII).
