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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Special audit: officer may direct audit by nominated accountant when declared value or credit appears misstated, with report.</h1> Special audit permits a senior officer to direct a taxable person to have records audited by a Commissioner nominated chartered or cost accountant where declared value or input tax credit appears incorrect; the nominated auditor must deliver a signed report within the prescribed period (extendable for cause), the taxpayer has a right to be heard before material from the audit is used, the Commissioner determines and pays audit expenses, and detection of tax discrepancies may trigger further statutory action.

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