Section 58A(2) in The Delhi Value Added Tax Act, 2004
(2)[ The provision of sub-section (1) shall have effect notwithstanding that the accounts of the dealer have been audited under any other provision of this Act or any other law for the time being in force or otherwise.] [Substituted by the Delhi VAT (Amendment) Act, 2013 (1 of 2013), dated, 28-3-2013, w.r.e.f. 18-6-2012. Prior to substitution, it was substituted by Delhi Act 14 of 2012, w.e.f. 16-1-2013 and read as under: '(2) The expenses of, and incidental to, the examination and audit of records under subsection (1), (including the remuneration of the accountant or a panel of accountants or professional or panel of professionals) shall be determined and paid by the Commissioner and that determination shall be final.']
