Section 45A(1) in Delhi Entertainments and Betting Tax Act, 1996
(1)If, at any stage of the proceedings under this Act, the Commissioner, having regard to the nature of the entertainment event and complexity of the transactions made by the proprietor of the entertainment event and the interest of the revenue, is of the opinion that it is necessary to do so, he may direct the proprietor by a notice in writing to get his records including books of accounts, examined and audited by an Accountant or a panel of Accountants or any other professional or panel of professionals nominated by the Commissioner in this behalf and to furnish a report of such examination and audit in the format that he may specify, duly signed and verified by such Accountant or panel of Accountants or professional or panel of professionals and setting forth such particulars as may be prescribed.
