All Deputy Commissioners (Adm).,
All Assessing Authorities,
Commercial Taxes,
................................
Sub: Regarding Audit under section 27 where cases have been assigned to an Auditor posted at headquarter or STAR.
It has brought to my notice that in some cases the officers posted at headquarter or State Tax Academy of Rajasthan (STAR) have been authorized as auditor under rule 5 of the Rajasthan Value Added Tax Rules, 2006. There is some confusion in the mind of such officers that whether they can conduct audit under section 27 of the Rajasthan Value Added Tax Act, 2003, as they are not field officers, they do not maintain the Demand and Collection Register (D.C.R.), and they do not have official seal.
As per rule 5 of said Rules, the Commissioner is empowered to authorize any Assistant Commissioner or Commercial Taxes Officer or Assistant Commercial Taxes Officer as auditor for any area or for any dealer. As such the Assistant Commissioner or Commercial Taxes Officer or Assistant Commercial Taxes Officer posted at Headquarter or State Tax Academy of Rajasthan, may be authorized to conduct audit under section 27 of the Act.
In order to avoid any confusion, it is hereby clarified that the officer(s) so authorized shall conduct the audit of the dealer(s) for whom they have appointed as auditor. Such officer(s) shall conduct the work of audit in accordance with the provisions of section 27 of the RVAT Act, 2003 read with rule 47 of the RVAT Rules,, 2006. Where during the audit, the returns filed by the dealer are not found to be correct, or avoidance or evasion of tax is detected, such authorized officer shall issuir' notice and pass appropriate order after approval from Deputy Commissioner (MEA). While doing so, use the official seal of such officer(s) shall contain the following particulars :-
Name of officer
Assistant Commissioner/Commercial Taxes Officer/
Assistant Commercial Taxes Officer
Authorized Auditor
Present Designation with address
The officer(s) so authorized, after passing the order shall submit a request to the Commissioner for transfer of file and demand, if any created, to the regular assessing authority of the dealer. The Commissioner on receipt of such application shall pass appropriate order. On transfer of file, the assessing authority shall initiate recovery proceedings and shall be authorized to initiate further necessary proceeding like rectification etc.
(Vaibhav Galriya)
Commissioner
Rajasthan, Jaipur