Section 47 in The Rajasthan Value Added Tax Rules, 2006
47. Audit of the dealer.
(1)The audit of a dealer shall generally be conducted by the auditor at the place of the business of the dealer with prior intimation to such dealer. However, the Commissioner, in appropriate cases, may direct such audit to be conducted in the office of the auditor.(2)The audit shall be conducted as far as possible on a day-to-day basis.(3)After the completion of the audit, the auditor shall prepare an audit report mentioning therein the discrepancies found, if any, at the time of audit.(4)The audit report shall be signed by the dealer or his business manager or his authorized signatory and in case of their refusal the auditor shall make a remark to this effect.
