If in respect of any particular year, the gross turnover of a dealer exceeds forty

lakh pees or such other amount as may be prescribed, fhen, suchdealer shall get his accounts

in respect of such year audited by an accountant within six months ffom the end of that year and obtain within that period a report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed and a

true copy of such report shall be furnished by such dealer to the Commissioner by the

prescribed date. Tmsfer of asre& during pendency of pmceedings void 1 Amunts and records. I

SERIES - I No. : 05 DATED lgnl AUGUST. 2005.