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TMI BlogSpecial AuditX X X X Extracts X X X X X X X X Extracts X X X X ..... (e) multiplicity of transactions in the accounts; or (f) specialised nature of business activity; or (g) non-production of all records and accounts; or (h) non-filing of audit report under section 49 of this Act ; or (i) any other reason. is of the opinion that it is necessary so to do, he may direct the dealer by a notice in writing to get his records including books of accounts, ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner: Provided that the Commissioner may, on an application made in this behalf by the dealer and for any good and sufficient reason, extend the said period by such further period or periods as he thinks fit: Provided further that the aggregate of the period originally fixed and the period or periods so extended shall not, in any case, exceed one hundred eighty days from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 28.12.2012 , before it was read as:- The provision of sub-section (1) shall have effect notwithstanding that the accounts of the dealer have been audited under any other provision of this Act or any other law for the time being in force or otherwise. 4. Substituted vide DVAT (AMENDMENT) ACT, 2013 (DELHI ACT 01 OF 2013) w.e.f. 18 th day of June, 2012 before it was read as, 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erable from the dealer as tax and in the manner provided for the recovery of arrears of tax under this Act. 6. Substituted vide NOTIFICATION No. F.14(5)/LA-2013/Cons2Law/65 dated September 09, 2013 , before it was read as, "(1) If, 2 [ *** ] , the Commissioner, having regard to the nature and complexity of the business of a dealer and the interest of the revenue, is of the opinion that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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