Selection of dealers for audit.
53. (1) The Commissioner shall, under sub-section (1) of section 43, select by the 31st January every year, a certain number of registered dealers in the manner laid down under sub-rule (2) for audit under section 43, by draw of lots either mechanically or with the use of computers:
Provided that the Commissioner may, upon receipt of information or otherwise, select those dealers for audit, who, according to him, are required to be audited.
(2) The audit referred to in sub-rule (1), may be made for a period or for aggregate of periods.
(3) The number of registered dealers to be selected for audit under sub-section (1) of section 43, shall be shown in column (2) of the Table below on the basis of different types of dealer as mentioned in column (1) of the said Table:-
Table
|
Serial No. |
Dealer |
Percentage of dealers to be audited |
|
(1) |
(2) |
(3) |
|
1. |
having turnover of sales of less than
rupees twenty five lakhs |
not more than 5 % |
|
2. |
having turnover of sales of twenty five lakhs or above but less than fifty
lakh rupees |
not more than 5 %
|
|
3. |
having turnover of sales of fifty lakh
rupees or above but less than rupees
one crore |
not less than 5 % |
|
4. |
having turnover of sales of rupees one crore and above but less than
rupees five crores |
not less than 20 %
|
|
5. |
having turnover of sales of rupees
five crores and above |
not less than 75 % |
|
6. |
holding certificate of eligibility issued
under the West Bengal Sales Tax
Act, 1994 (West Ben. Act XLIX of 1994). |
not less than 50 % |
|
7. |
enjoying payment of tax at a compo-
unded rate under sub-section (3) or
sub-section (4) of section 16 |
not more than 5 % |
Table
(4)Upon selection of registered dealers under sub-section (1) of section 43 in the manner laid down under sub-rule (1), the Commissioner shall send the list of registered dealers so selected to the appropriate audit authority for conducting audit under subsection (2) of section 43 and the list shall also be displayed for public viewing at the office of the appropriate assessing authority of dealers so selected. |