(1) The authorization referred to in sub-section (3) of section 23 shall be in Form No.18

(2) The officer authorised under sub-section (3) of section 23 shall issue a notice ot the dealer concerned in Form No.18 A. for conducting an audit visit on a date which shall not be within fifteen days from the date of the notice.

(3) On completion of the audit visit the officer mentioned in sub-rule (1) shall issue a certificate of audit in form No.18 B to the dealer.

(4) Any audit visit under section 23 during a period of one year from the date of commencement of the Act shall be done only under the directions of the Commissioner of State Tax.

(5) Where a particular purchase bill is irrecoverably lost the dealer shall obtain from the seller a duplicate bill showing the particulars included in the original bill, with a certificate of the seller to the effect that the duplicate bill is issued in the context of the loss of the original bill and furnish the same for audit.