Section 22(5) in Bihar Value Added Tax Rules, 2005
(5)The head of the audit team constituted under sub rule (4) shall serve upon the dealer selected for audit, a notice in Form N-IV specifying therein, the time, date, the expected duration of the audit at the place of business of the dealer and the nature of accounts and documents to be examined by the audit team and the dealer shall comply with the terms of such notice.
