Section 45(3) in Tripura Value Added Tax Rules, 2005
(3)The audit shall be performed by auditing authority either individually or as a team. Such team of auditing authority may consist of one or more Superintendent of Taxes, Asstt. Commissioner, or Deputy Commissioner, as the Commissioner may deem fit. The Auditing authority may take assistance of Inspector of Taxes for making cross verification of documents like bills,tax invoices / [purchase vouchers] [Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] permit in Form XXIV, or XXVT, if such auditing authority considers it necessary.
