Section 53 in Uttarakhand Value Added Tax Rules, 2005
53. [ Tax audit from the level of Assessing Authority. [Substituted vide Notification No. 557/2010/181(120)/XXVII(8)/2008, dated 31-12-2010.]
- For the purpose of Tax audit under sub-section (9) of Section 25 of the Act, the selection of dealer or dealers shall be made in the manner as may be notified by the Commissioner.Provided that, for the purpose of tax audit, every year a minimum five percent and maximum ten percent dealers shall be selected from the total number of registered dealers.]
