22. Audit :-
(1) With a view to promoting compliance with the provisions of this Act, the Commissioner may arrange for audit of the business of any registered dealer. For the purpose of this section, the selection of dealers for audit shall be made from amongst the dealers,-
(a) who have not filed returns by the prescribed dates; or
(b) who have claimed refund of tax; or
(c) where the Commissioner is not, prima facie, satisfied with the correctness of any return filed by a dealer or is not satisfied with any claim made, deduction claimed or turnover disclosed in any return filed by the dealer; or
(d) who are selected by the Commissioner on the basis of the application of any criteria or on a random selection basis; or
(e) where the Commissioner has reason to believe that detailed scrutiny of the case is necessary.
1[(2) * * *]
2[(3) * * *deleted w.e.f. 15-8-2007]
3[(4) * * *]
(5) (a) During the course of the audit, the officer may require the dealer,-
(i) to afford him the necessary facility to inspect such books of accounts or other documents as he may require and which may be available at such place,
(ii) to afford him the necessary facility to check or verify the cash or stock which may be found therein, and
(iii) to furnish such information as he may require as to any matter which may be useful for or relevant to any proceedings under this Act.
(b) The officer conducting the audit shall on no account remove or cause to be removed any books of accounts, other documents or any cash or stock.
4[(6) * * *]
4[(7) * * *]
4[(8) * * *]
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1 Sub-section (2) deleted by Mah. Act No. XIV of 2005, dated the 31st March, 2005 w.e.f. 1.4.2005.
2 Sub-section (3) deleted by Mah. Act No. XXV of 2007, dt. 6.8.2007 w.e.f. 15.8.2007. as per Notification No. VAT.1507/CR-57/Taxation-1, dt. 10.8.2007. s.11. Prior to deleted the “sub-section (3)” was read as under :-
“(3) *On or after the appointed day, any officer to whom the powers and duties under this section have been delegated, by the Commissioner, in writing, may conduct audit of the business.
3. Sub-section (4) deleted by Mah. Act No. XIV of 2005, dated the 31st March, 2005 w.e.f. 1.4.2005.
4 Sub-sections (6), (7) (8) were deleted by Mah. Act No. XIV of 2005, dated the 31st March, 2005 w.e.f. 1.4.2005. |