In exercise of the powers conferred under subsection (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 Rules, 2005, the Commissioner has adopted the following criteria to get the registered dealers selected for detailed audit of their business relating to the financial Year 2016-17:-

(1) Patliputra and Special Circle-

(i) Top hundred (100) tax paying dealers of the circle in descending order excluding such dealers who were selected for VAT Audit for the financial Year 2015-16.

(ii) Top thirty (30) tax paying works-Contractors who have claimed more than 40% of their Gross turnover as labour and service charges [Excluding dealers selected under para 1(i)].

(iii) Top twenty five (25) dealers on the basis of valuation of D-X used by them for sending goods outside the State of Bihar [Excluding dealers selected under para

1(i) & (ii)].

(iv) Top twenty (20) dealers from the list of dealers whose taxable turnover is 60% or less than 60% of their gross turnover [Excluding dealers selected under para 1(i), (ii) & (iii)].

(2) Other Circles-

(i) Top thirty five (35) tax paying dealers of the circle in descending order excluding such dealers who were selected for VAT Audit for the financial Year 2015-16.

(ii) Top ten (10) dealers on the basis of valuation of D-X used by them for sending goods outside the State of Bihar [Excluding dealers selected under para 2(i)].

(iii) Top fifteen (15) tax paying works-Contractors who have claimed more than 40% of their Gross turnover as labour and service charges [Excluding dealers selected under para 2(i) &(ii)].

(iv) Top twenty (20) dealers from the list of dealers whose taxable turnover is 60% or less than 60% of their gross turnover [Excluding dealers selected under para 1(i), (ii) & (iii)].

(v) Top four (4) ITC carry forwarding dealer of circle.

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

(vii) Top two (2) dealers of circle dealing in each of these commodities - Edible Oil/Iron & Steel/Marble granite/Timber/Footwear/Jewellers/Auto Parts.

Provided that the following categories of dealers are exempted from selection on the basis of above adopted criteria for VAT Audit for the financial Year 2016-17—

1. Dealers who have registered a growth of 25% or more in payment of admitted tax over the last financial Year of 2015-16.

2. Retail dealers of Petroleum and Diesel.

3. Dealers of country and foreign liquors.

Total 3057 dealers for the financial Year 2016-17 have been selected for audit. The division wise and circle wise list of the above said selected dealers are herewith enclosed with the notification.

By order,

DR.PRATIMA,

Commissioner Commercial Taxes.