Section 22(1) in The Maharashtra Value Added Tax Act, 2002
(1)With a view to promoting compliance with the provisions of this Act, the Commissioner may arrange for audit of the business of any registered dealer. For the purpose of this section, the selection of dealers for audit shall be made from amongst the dealers, -(a)who have not filed returns by the prescribed dates; or(b)who have claimed refund of tax; or(c)where the Commissioner is not, prima facie, satisfied with the correctness of any return filed by a dealer or is not satisfied with any claim made, deduction claimed or turnover disclosed in any return filed by the dealer; or(d)who are selected by the Commissioner on the basis of the application of any criteria or on a random selection basis; or(e)where the Commissioner has reason to, believe that detailed scrutiny of the case is necessary.
