(1)The Commissioner shall, under sub~section (I) of Section 28, of the Tripura Value Added Tax Act, 2004 select the dealers for audit.(2)Upon selection of registered dealers under sub-rule(l), the Commissioner shall send the list of registered dealers so selected to the appropriate auditing authority for conducting audit under sub-section (1) of section 28.(3)The audit shall be performed by auditing authority either individually or as a team. Such team of auditing authority may consist of one or more Superintendent of Taxes, Asstt. Commissioner, or Deputy Commissioner, as the Commissioner may deem fit. The Auditing authority may take assistance of Inspector of Taxes for making cross verification of documents like bills,tax invoices / [purchase vouchers] [Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] permit in Form XXIV, or XXVT, if such auditing authority considers it necessary.(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;(5)(i)Person or persons who are selected by the Commissioner of Taxes in the manner prescribed in clause (i) of sub-rule (4) shall audit the records and examine the correctness of return or returns generally and admissibility of various claims, including input tax credit.(ii)For the purpose of audit the auditing authority may -(a)inspect the books of accounts and other documents related to business;(b)search dealers' place of business, warehouse, residence and other places if there is reasonable suspicion that evidences will be available in such place related to evasion of tax or any offence under the Act;(c)seize books of accounts or documents including those in electronic form, if considered necessary, for the purpose of the Act;(d)break open any door, or window of house room or warehouse, or any almirah, safe box or receptacle where the Commissioner or auditing authority or any person appointed under section 18 of this Act, has reason to believe that such dealer, person, transporter or owner or lessee of warehouse keeps or is, for the time being, keeping any accounts, registers, documents, or records of his business or any stock of goods for sale either before or after entering or searching or during search of any place of business or any other place for the purpose of sub-section (1) of section 28 of the Act;(e)may seal any house, room, warehouse, almirah, safe, box or receptacle in which he has reason to believe a dealer, person, transporter or owner or lessee of warehouse keeps or is, for time being keeping any accounts, registers, documents or records of his business or any stock of books for sale;(iii)The result of audit shall be communicated by the auditing authority to the assessing authority.
