Section 43(1) in West Bengal Value Added Tax Act, 2003
(1)[Notwithstanding anything contained in section 45, section 47 and section 49] [Substituted w.e.f. 01.08.2006 by S. 12(21) of WB Act XVIII of 2006 for 'Notwithstanding anything contained in section 47 and section 49'.] and subject to such conditions, restrictions and in such manner, as may be prescribed, the Commissioner shall, from among registered dealers, select on a random basis, or upon information or otherwise, such percentage, or such transfer classes of dealers, as may be prescribed, for audit of the accounts, registers or documents, including those in the form of electronic records, maintained or kept by such dealer for any year or part thereof, not being a period which has ended five years previous to the date of selection.
