Section 22(1) in Bihar Value Added Tax Rules, 2005
(1)For the purposes of section 26, the Commissioner shall, in respect of any financial year, select by the 31st of March of the year following the financial year, such number of dealers as may be deemed fit, for audit, to be conducted either singly or by a team of officers for ascertaining the correctness of accounts maintained by such dealers. The number of registered dealers to be audited every year shall ordinarily be not more than ten percentum of the total number of registered dealers in the state.
