28. Manner of tax audit

(1) A registered dealer ,who is selected for tax audit under section 19 shall be intimated by issue of a notice, as far as may be in Form 17, specifying the date and place for audit.

(2) The tax audit report under sub-section (5) of section 19 shall be prepared and if required ,the notice under sub-section (6) of section 19 shall be issued in form 18.

(3) For the purpose of sub-section (6) of section 19, the rate of interest shall be the rate specified in sub-rule (8) of rule 21.