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<h1>Section 58A: Special Audit Mandate in Delhi VAT Act for Complex or Doubtful Dealer Accounts, Expenses Paid by Commissioner.</h1> Section 58A of the Delhi Value Added Tax Act, 2004, outlines the provisions for a special audit. The Commissioner may require a dealer to undergo a special audit if factors such as business complexity, revenue interest, account volume, or doubts about account accuracy arise. The dealer must have their records audited by a nominated accountant or professional and submit a report within a specified timeframe, extendable up to 180 days. The audit expenses are determined and paid by the Commissioner, whose decision is final, overriding any other audit provisions under the Act or other laws.