Section 45(4) in Tripura Value Added Tax Rules, 2005
(4)Audit of selected dealers :(i)For the purpose of audit, an audit team may consist of the following persons:(a)Superintendent of Taxes and Inspector of Taxes with the Superintendent of Taxes as its head;(b)Asstt. Commissioner of Taxes, Superintendent of Taxes and Inspector of Taxes with Asstt. Commissioner of Taxes as its head;(c)Deputy Commissioner of Taxes, Asstt. Commissioner of Taxes, Superintendent of Taxes and Inspector of Taxes with Deputy Commissioner of Taxes as its head;Provided that the members of the Audit team shall not be entrusted with the responsibility of collection of taxes.Provided further that the State Government may authorise any other Government Department, Organisation or undertaking to perform the functions of an Audit team.(ii)The Audit report drawn by an audit team :-(a)headed by Superintendent of Taxes shall be scrutinized by the Asstt. Commissioner of Taxes;(b)headed by an Asstt. Commissioner of Taxes shall be scrutinized by a Deputy Commissioner of Taxes;(c)headed by a Deputy Commissioner of Taxes, shall be scrutinize by an Addl. Commissioner of Taxes;
