Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 105] [Entire Act] State of Andhra Pradesh - Subsection Section 105(5) in Criminal Rules of Practice and Circular Orders, 1990 (5)The Commercial Tax Officer in appeals against convictions for sales tax and other taxation offences with which commercial taxes department is concerned.