Explanation: For the purposes of this section “legal representative” has the meaning assigned to it in section 2(11) of the Code of Civil Procedure, 1908 (5 of 1908).

Audit Audit

1. (1) The Commissioner may serve on any person in the prescribed manner a notice informing him that an audit of his affairs shall be performed, and, where applicable, that an assessment already concluded under this Act may be reopened. Explanation. A notice may be served notwithstanding the fact that the person may already have been assessed under sections 33, 34 or 35.
2. (2) A notice served under this sub-section may require the person on whom it is served to appear on a date and place specified therein, which may be at his business premises or at a place specified in the notice, to either attend and produce or cause to be produced the books of accounts and all evidence on which the dealer relies in support of his returns (including Tax invoices, if any), or to produce such evidence as is specified in the notice.
3. (3) The person on whom a notice is served under sub-section
4. (1) shall provide all cooperation and reasonable assistance to the Commissioner as may be required to conduct the proceedings under this section at his business premises.
5. (4) The Commissioner shall, after considering the return, the evidence furnished with the returns if any, the evidence acquired in the course of the audit if any or any information otherwise available to him, either —
   • (a) confirm the assessment under review; or
   • (b) serve a notice of the assessment or re-assessment of the amount of tax, interest and penalty if any pursuant to sections 34 and 35.
6. (5) Any assessment pursuant to an audit of the person's affairs shall be without prejudice to prosecution for any offence under this Act.