44. Place of tax audit. –

(1) The audit shall ordinarily be taken up in the place of business of the dealer and the dealer shall render all necessary assistance, produce all accounts, documents, records and also allow access to the accounts, if any, maintained electronically, as may be required by the officers conducting audit.

(2) Subject to the provisions of rule 42, where tax audit is conducted under subrules (1), (2) and (4) of rule 41, the dealer shall be given prior notice in Form VAT -301, intimating the date and time, when the audit is proposed to be conducted, and the dealer shall be required to produce all accounts and records, as may be required, and extend all cooperation to the audit team for smooth conduct of audit.

(3) Where audit of a dealer is proposed to be taken up under sub-rule (3) of rule 41, prior approval of the next higher authority shall be taken:

Provided that when the audit visit is required to be made in course of an investigation or where there is reasonable apprehension that delay may lead to the disposal of the stock-in-trade or removal or destruction of books of account, records and documents, the approval of next higher authority shall be taken post-facto, within twentyfour hours of the completion of such visit or return to headquarters, after completion of the audit, whichever is later.