THE WEST BENGAL VALUE ADDED TAX RULES, 2005 HISTORY
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Body 53. Selection of dealers for audit.

(1) The Commissioner shall, under sub-section (1) of section 43, select by the 31^st March 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 for any tax period or return period or such other period, as he may deem fit and proper:

Provided further that where selection of a certain number of registered dealers for audit uner section 43 is required to be made in respect of a period or aggregate of periods falling within the year ending on the 31st day of March, 2007, such selection of registered dealers sall, notwithstanding the provisions of this sub-rule, be made within the 31st day of July, 2008.

(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 is shown in column (3) of the Table below on the basis of different types of dealers as mentioned in column (2) of the said Table :-

TABLE

Serial No.	Different types of dealers	Percentage of dealers to be audited
(1)	(2)	(3)
1	Dealers having turnover of sales or contractual transfer price or both of rupees ten crore or less than rupees ten crore in a year or part of a year.	not less than 2%
2	Dealers having turnover of sales or contractual transfer price or both of more than rupees ten crore in a year or part of a year.	not less than 25%
3	Dealers holding certificate of eligibility referred to in sub-clause (a), or sub-clause (b), or sub-clause (c), of sub-section (1) of section 118	not less than 25%
4	Dealers paying tax at compounded rate under sub- section (3) or sub-section (3A) or sub-section (3B) of section 16 or sub-section (4) of section 18	not less than 2%

(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 sub-section (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.