https://www.taxtmi.com/acts?id=49345 Commissioner may require a manufacturer to have accounts audited by a nominated cost accountant where duty credit appears abnormal or obtained by fraud, collusion, willful misstatement or suppression; the nominee must submit a certified report within the period specified, expenses are fixed by the Commissioner and payable by the manufacturer and recoverable as sums due to the Government, and the manufacturer must be given an opportunity to be heard on audit-derived material proposed for use in proceedings; "cost accountant" is defined by reference to the Cost and Works Accountants Act. en-us Tue, 18 Feb 2025 16:59:36 +0530 Tue, 18 Feb 2025 16:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49345 Commissioner may require a manufacturer to have accounts audited by a nominated cost accountant where duty credit appears abnormal or obtained by fraud, collusion, willful misstatement or suppression; the nominee must submit a certified report within the period specified, expenses are fixed by the Commissioner and payable by the manufacturer and recoverable as sums due to the Government, and the manufacturer must be given an opportunity to be heard on audit-derived material proposed for use in proceedings; "cost accountant" is defined by reference to the Cost and Works Accountants Act. Act-Rules F. Acts / Amendment Acts Tue, 18 Feb 2025 16:59:36 +0530 https://www.taxtmi.com/acts?id=49345