(2)[ Every dealer whose turnover in a year exceeds rupees [sixty lacs] [Substituted by M.P. Act No. 12 of 2006.] shall get his account audited by a Chartered Accountant and furnish the report of such audit in such manner and within such time as may be prescribed :][Provided that a dealer who is an industrial unit having annual turnover of upto ten crore rupees may get his accounts audited by a member of Institute of Cost and Works Accountants of India.] [Inserted by M.P. Act No. 22 of 2006.]
