Section 44(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)For the purpose of examining the correctness of tax return or returns and Annexures of Consolidated Details filed by a dealer or class of dealers and to verify admissibility of various claims including claim of input tax credit made Procedure for disbursement of amount wrongly realised by dealers as tax by a dealer or class of dealers, tax audit shall be made of such number of dealers as may be prescribed.
