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