ANDHRA PRADESH STATE DIRECTORATE OFREVENUE INTELLIGENCE (APSDRI)

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....ICATION In exercise of the powers conferred by section 167 read with sub-section (1) of Section 5 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Chief Commissioner of State Tax, Andhra Pradesh, Vijayawada hereby direct that the officers posted in the Andhra Pradesh State Directorate of Revenue Intelligence, (hereinafter referred to as APSDRI) as specified in entries in column 4 of the Schedule below, shall exercise the functions to be performed under this Act as mentioned in the entries in column 2 and as described in the corresponding entries at column 3 of the said Schedule, namely :- SCHEDULE S. No. Section Functions Assigned Powers to be exercised by Officer of the APSDRI 1 2 ....

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....er to verify records maintained by the owner/operator of warehouse or godown or any other place Officer not below the cadre of Senior Intelligence officer 10 67(2) Proper officer for the purpose of authorizing any other officer/officers to search, and seize the goods, documents or books or things and confiscation Officer not below the cadre of Joint Director 11 67(2) Officer to conduct inspection, search and seizure Officer not below the cadre of Senior Intelligence officer 12 67(5) To debar a person from whose custody any documents are seized to make copies thereof or to take extracts there from which may prejudicially affect the investigation Officer not below the cadre of Joint Director 13 67(....

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....low the cadre of Senior Intelligence officer 24 75(2), (5), (6)&(8) General provisions relating to determination of tax. Officer not below the cadre of Assistant Director 25 76(2), (3),(6) & (8) Functions to be performed where tax collected has not been paid to Government. Proper officer authorized for determination of tax liability under the act. 26 78 To require a taxable person to make payment within such period less than three months. Officer not below the cadre of Assistant Director 27 79(1) Functions to be performed in relation to recovery of any amount recoverable from any person. Officer not below the cadre of Senior Intelligence officer 28 81 To give permission to charge or t....

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....h the government and requisition from Police assistance. Officer not below the cadre of Senior Intelligence officer 38 142(1) Miscellaneous Transitional provisions   39 150 Obligation to furnish information return: To serve notice requiring furnishing of information Officer not below the cadre of Assistant Director 40 153 To take assistance from an expert   41 154 Power to take samples   The Officers of Andhra Pradesh State Directorate of Revenue Intelligence (APSDRI) shall perform the above functions subject to the following conditions namely: - I. The powers/functions under sections 64(1)(SI.No.6), 64(2), 67(1), 71(1) and 81 shall be exercised by the Commissione....