(1)As per provisions of section 60 of the Tripura Value Added Tax Act, 2004, time to time field survey will be conducted to identify the unregistered dealer who are liable to pay tax under the Tripura Value Added Tax Act, 2004.(2)Field survey under the Tripura Value Added Tax Act may be conducted from such date when the Act shall come into force.(3)(a)For the purpose of conducting survey, teams may be constituted by the Commissioner of Taxes.(b)Commissioner of Taxes may bring Government or semi Government employees on deputation and form teams for conducting field survey for the purposes of this Act.(c)Commissioner of Taxes may cause field survey by an agency on contract basis.(4)The particulars so collected under sub-section (2) and sub-section (3) of section 60 shall also be inserted in the survey sheet.
