(1) If the Commissioner so desires, he may direct for tax audit in respect of a dealer to prevent evasion of tax and ensure proper tax compliance.

(2) Tax audit subject to the procedures laid down in the Orissa Value Added Tax Rules, 2005, shall ordinarily be conducted in the business premises or office or godown or warehouse or any other place, where the business is normally carried on by the dealer or stock-in-trade or books of accounts of the business are kept or lodged temporarily or otherwise.

(3) After completion of tax audit of a dealer under sub-rule (3) of rule 12, the officer authorised to conduct such audit shall, within seven days from the date of completion of the audit, submit the audit report, to be called "Audit Visit Report" to the assessing authority along with the statements recorded and documents obtained evidencing suppression of purchases or sales, or both, erroneous claim of deductions and evasion of tax, if any, relevant for the purposes of investigation, assessment or such other purposes.