Special Audit

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he correctness of the accounts; or (e) multiplicity of transactions 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 r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the dealer to the Commissioner within such period as may be specified by the Commissioner:      Provided that the Commissioner may, on an 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 pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../179., dated 28.12.2012, before it was read as:- "at any stage of the proceeding under this Act" 3. Substituted vide Notification No.F.14(13)/LA-2012/law/179., dated 28.12.2012, before it was read as:- "The provision of sub-section (1) shall have effect notwithstanding that the accounts of the dealer have been audited under any other provision of this Act or any other law for the time being in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fessional or panel of professionals) shall be paid by the dealer as determined by the Commissioner and that determination shall be final and default in such payment shall be recoverable from the dealer as tax and in the manner provided for the recovery of arrears of tax under this Act." 6. Substituted vide NOTIFICATION No. F.14(5)/LA-2013/Cons2Law/65 dated September 09, 2013, before it was....