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<h1>Audit Notice Issued Under Section 58 of Delhi VAT Rules 2005, Form DVAT-37, Per Rule 62 Procedures.</h1> Where the Commissioner decides to audit a person's business affairs under Section 58 of the Delhi Value Added Tax Rules, 2005, a notice in Form DVAT-37 may be served to that person. This notice is issued in accordance with the procedures outlined in Rule 62.