Section 45A in Delhi Entertainments and Betting Tax Act, 1996
45A. [ Power of the Commissioner to issue direction for special audit. [Inserted by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (Delhi Act 2 of 2010), dated 5-1-2010, w.e.f. 1-2-2010.]
(1)If, at any stage of the proceedings under this Act, the Commissioner, having regard to the nature of the entertainment event and complexity of the transactions made by the proprietor of the entertainment event and the interest of the revenue, is of the opinion that it is necessary to do so, he may direct the proprietor by a notice in writing to get his records including books of accounts, examined and audited by an Accountant or a panel of Accountants or any other professional or panel of professionals nominated by the Commissioner in this behalf and to furnish a report of such examination and audit in the format that he may specify, duly signed and verified by such Accountant or panel of Accountants or professional or panel of professionals and setting forth such particulars as may be prescribed.(2)Every report under sub-section (1) shall be furnished by the proprietor of the entertainment event to the Commissioner within such period as may be specified by the Commissioner:Provided that the Commissioner may, on an application made in this behalf by the proprietor and for any good and sufficient reason, extend the said period by such further period as he thinks fit.(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.]
