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THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX RULES, 2005) - History
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Body 53. Tax Audit from the level of Assessing Authority

(1) For the purpose of audit under sub-section 8 of Section 25 of the Act Selection of the dealers shall be made from among the following -

    (a) Dealers who have not submitted the periodical return till the last date prescribed for submitting the next return.

    (b) In the cases where the Assessing Authority prime-facie is not satisfied with the correctness of any return, deductions or other claims or the turnover declared.

    (c) Dealers who are selected by the Commissioner on the basis of any criteria or random selection.

    (d) Dealers in respect of whom the Commissioner has reason to believe that it is necessary to conduct detailed scrutiny of their books of account of stock.

(2) Notice to be given by the officer conducting audit shall be issued in Form XXXI.