(1)The report of audit under section 63 to be furnished by the specified authority (as defined in the explanation to sub-section (1) of section 63) shall contain following particulars, namely:-(a)verification of accounts and documents as mentioned in rule 45,(b)certificate containing a report as to -(i)correctness of the tax credits claimed by the dealer during the period under report, and(ii)whether the dealer has employed fair and reasonable method as required under sub-section (11) of section 11 of the Act;(c)whether the dealer has made the true and proper calculation and payment of tax as required under the Act.(2)Every registered dealer who is required to obtain the audit report under section 63 shall within a period of thirty days from the date of obtaining such report, submit true copy of such report to the Commercial Tax Officer having jurisdiction upon him.
