Section 45A(3) in Delhi Entertainments and Betting Tax Act, 1996
(3)The expenses of, and incidental to the examination and audit of records under sub-section (1) (including the remuneration of the accountant or a panel of accountants or professional or panel of professionals) shall be paid by the proprietor as determined by the Commissioner and that determination shall be final and default in such payment shall be recoverable from the proprietor as tax and in the manner provided for the recovery of arrears of tax under this Act.]
