(1) The audit shall be perform no.ed by auditing authority as a team which may consist of one or more Sales Tax Officer, Deputy Commissioner, Joint Commissioner or Senior Joint Commissioner, as the Commissioner may deem fit.

(2) The audit team as referred to in sub-rule(1) may be of the following types:

(a) Joint Commissioner of Sales Tax, Deputy Commissioner of Sales Tax and Sales Tax Officer with Joint Commissioner of Sales Tax as its head (hereinafter referred to as "team head");

(b) Senior Joint Commissioner of Sales Tax, Joint Commissioner of Sales Tax, Deputy Commissioner of Sales Tax with Senior Joint Commissioner of Sales Tax as its head (hereinafter referred to as "team head").

(3) The members of the team as referred to in sub-rule (2), may, wherever necessary, take the assistance of the Assistant Sales Tax Officer for making cross verification of documents like tax invoice, invoices, cash memo,bills, waybills or other documents and records.

(4) Where a registered dealer is selected for audit under sub-rule (3) of rule 52 and task of audit is entrusted to team of officers by the Senior Joint Commissioner or the Joint Commissioner, as the case may be, the team head or any member of the team as referred to in sub-rule (2) shall issue a notice in Form no. 21 to such dealer asking him to produce the books of accounts, registers and relevant documents including those in the form no. of electronic records, as may be specified, before him on the date and time specified in the said notice ordinarily not earlier than fifteen days from the date of issue of such notice:

Provided that if the dealer fails to comply with the requirement of the notice, the audit authority will refer the same to the appropriate assessing authority who will assess the dealer under sub-section (1) of section 46.

(5) For the purpose of audit, certain information shall be furnished-

(a) in Form No. 22, in case of dealer being a manufacturer;

(b) in Form No. 23, in case of any other dealer,

within the date specified in the notice mentioned in sub-rule (4):

Provided that where the dealer fails to comply with the notice in Form 21 issued under sub-rule (4) and to furnish such information as required under this sub-rule on such date, as specified in the notice, the auditing authority as mentioned in sub-rule (4) may conduct such audit at the principal place of business including other place of business, if any, without giving any prior information and the dealer shall be responsible for extending all the necessary facilities for completion of audit within time.

(6) On completion of audit, the audit team will send a copy of the audit report signed by all the members of the team as referred to in sub-rule (2) to the concerned dealer, the assessing officer of the dealer concerned and to the Commissioner.

(7) The assessing officer on receipt of the audit report shall see whether there is any adverse finding in the report and if there is any, he shall take action under clause (c) of sub-section (1) of section 46.