22. Audit assessment.—

(1) The following categories of cases may be taken up for audit assessment under section 36:-

(i) gross turnover exceeding five crores rupees in a year;

(ii) claim of input tax exceeding ten lakh rupees in a year;

(iii) claim of refund exceeding one lakh rupees in a year;

(iv) claim of sales made in the course of inter-State trade and commerce or in the course of export of goods out of the territory of India or in the course of import of goods into the territory of India exceeding twenty five lakh rupees in a year;

(v) fall in gross turnover or payment of tax compared to last year;

(vi) claim of sale, purchase or consignment of goods not matching with the other party to the transaction;

(vii) exceptional cases in which ratio between purchases and sales or between input tax and output tax or between stocks and sales is way out of the general trend in the trade or industry;

(viii) cases based on definite intelligence about evasion of tax;

(ix) cases selected at random;

(x) cases of any particular trade or trades which the Commissioner may select; and

(xi) cases in which the dealer fails to complete the return(s) in material particulars after being given an opportunity for the same.

(2) The notice required to be served on the dealer as required under sub-section (1) of section 36 shall be in Form-20.