Section 64(4) in Tamil Nadu Value Added Tax Act, 2006
(4)The Commissioner may order for audit of the business of any registered dealer by an officer not below the rank of [Deputy] [The word 'Assistant' was substituted by the word 'Deputy' by Section 3 of the Tamil Nadu Amendment Act 23 of 2011, with effect from 26th August 2010] Commercial Tax Officer. For the purpose of this section, the selection of dealers for audit shall be made from amongst the dealers,-(a)who have not filed returns within the prescribed period; or(b)who have claimed exorbitant amount of refund of tax; or(c)who have filed returns, but in the opinion of the Commissioner he is not satisfied with the correctness of any return filed, any claim made, deduction claimed or turnover disclosed in any such return; or(d)on the basis of any other criteria or on a random selection basis by the Commissioner ;or(e)where detailed scrutiny of the case is necessary in the opinion of the Commissioner.
