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32AA.
Audit of Retailer.--(1)
An officer of Sales Tax not below the rank of auditor or deputy superintendent
may, subject to such conditions and limitations as may be imposed by the Board
or Collector, carry out audit of any retailer assigned to him by Assistant
Collector and such audit may include surveillance, video filming, gathering of
information through pretending or actual customer of the taxable activities of
such retailer.
(2) A retailer who pays turnover tax under section 3A or retail tax under
section 3AA may in lieu of audit of his business by an officer of Sales Tax, opt
for audit by a Chartered Accountant or a Cost and Management Accountant
authorized by Central Board of Revenue in terms of section 32A provided he pays
half of the fee payable to such Chartered Accountant or, as the case may be,
Cost and Management Accountant.
