In exercise of the power conferred under sub-section (2) of section 26 of the Bihar Value Added Tax Act, 2005 read with clause (b) of sub-rule (1) of Rule 22 of the Bihar Value Added Tax Rule, 2005, the Commissioner has decided to adopt following criteria for selection of dealers registered under the Bihar Value Added Tax Act, 2005, for detailed VAT audit of their business in respect of Financial Year 2014-15 :-

(1) Top 15 (Fifteen) taxpaying dealers of the Circle.

(2) Excluding dealers selected as per Para 1 :-

(i) Top 4 (Four) taxpaying works contractors of the circle.

(ii) Top 4 (Four) ITC Carry forwarding dealer of circle.

(iii) Top 4 (Four) taxpaying dealers with negative growth in the circle.

(iv) Top 4 (Four) dealers of circle who do not use D-IX but send goods outside State on basis of D-X.

(v) Top 4 (Four) manufacturing dealers of circle (excluding Brick kiln dealers).

(vi) All dealers of circle who have claimed refund of more than 5 Lakhs rupees.

(vii) Top 3 (Three) dealers of circle dealing in each of these commodities - edible oil/Iron & Steel/Marble & granite/Timber/Footwear/ Jewellers/ Auto parts. But following categories of dealers have been exempted from selection for

VAT Audit in respect of financial year 2014-15.

(1) Such dealers who have filed return under Section 15(1), 15(4) & 15(1 A) under small taxpayer scheme and compounding scheme.

(2) Retail dealers of petrol and Diesel such as Petrol Pump.

(3) Retail dealers of MRP goods viz., Medicine, Fertilizer and Insecticides under section 15(5)(b)(ii).

(4) Retail dealers of Country Liquor, Spiced Country Liquor and IMFL.

(5) Such dealers who have paid admitted tax exceeding Rs. One Crore in respect of financial year 2013-14 and have registered 30% growth in payment of admitted Tax in respect of financial year 2014-15.

The list of the 2829 dealers selected for audit for the year 2014-15 on the basis of the above criteria is enclosed.

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary

Commercial Taxes Department