Section 58(6) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(6)(1) If the Commissioner, having regard to,-(a)the nature and complexity of the business of a dealer; or(b)the interest of the revenue; or(c)volume of accounts; or(d)doubts about the correctness of the accounts; or(e)multiplicity of transactions in the accounts; or(f)specialised nature of business activity; or(g)non-production of all records and accounts; or(h)non-filing of audit report under section 49; or(i)any other reason, is of the opinion that it is necessary so to do, he may direct the dealer by a notice in writing to get his records including books of account, examined and audited by an accountant or a panel of accountants or any other professional or panel of professionals nominated by the Commissioner in this behalf and to furnish a report of such examination and audit in the format that he may specify, duly signed and verified by such accountant or panel of accountants or professional or panel of professionals and setting forth such particulars as may be specified.
