Special Audit

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....ctions in the accounts; or (f) specialised nature of business activity; or (g) non-production of all records and accounts; or (h) non-filing of audit report under section 49 of this Act; or (i) any other reason. is of the opinion that it is necessary so to do, he may direct the dealer by a notice in writing to get his records including books of accounts, examined and audited by an accountant ....

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.... application made in this behalf by the dealer and for any good and sufficient reason, extend the said period by such further period or periods as he thinks fit: Provided further that the aggregate of the period originally fixed and the period or periods so extended shall not, in any case, exceed one hundred eighty days from the date on which the direction under sub-section (1) is received by th....

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.... accounts of the dealer have been audited under any other provision of this Act or any other law for the time being in force or otherwise." 4. Substituted vide DVAT (AMENDMENT) ACT, 2013 (DELHI ACT 01 OF 2013) w.e.f. 18th day of June, 2012 before it was read as, "3[(2) The expenses of, and Incidental to, the examination and audit of records under sub-section (1), (Including the remuneration of ....

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....o. F.14(5)/LA-2013/Cons2Law/65 dated September 09, 2013, before it was read as, "(1) If, 2[***], the Commissioner, having regard to the nature and complexity of the business of a dealer and the interest of the revenue, is of the opinion that it is necessary so to do, he may direct the dealer by a notice in writing to get his records including books of accounts, examined and audited by an account....