Section 61(1) in The Himachal Pradesh Value Added Tax Act, 2005
(1)The Commissioner or any other Authority as may be authorised by him in this behalf may, for ascertaining the correctness of returns furnished, admissibility of various claims and input tax credit, on the basis of any prescribed criteria or on random basis, inspect or audit or cause to be audited any of the returns furnished, documents or statutory forms submitted by a dealer, subject to such conditions and in such manner as may be prescribed.
