Sub: Regarding Audit under section 27 of the Rajasthan Value Added Tax Act, 2003 read with Rajasthan Value Added Tax rules, 2006.

In exercise of the power conferred under section 27 of the Rajasthan Value Added Tax Act, 2003 (hereinafter to be reffered as 'the Act'), I, Alok Gupta, Commissioner, Commercial Taxes, Rajasthan, Jaipur, hereby, specify that:

(i) For the year 2016-17, 2% of the total dealers in each zone having turnover more than Rs. 50 lakhs shall be selected through RajVISTA for the audit under section 27 of the Act, in the manner as provided in order No. F.26(376) BA/CCT/2018-19/16 dated 12.07.2018;

(ii) 50% of cases (1% of the total dealers in each zone) having the highest score shall be selected first;

(iii) 50% of cases (1% of the total dealers in each zone) shall be selected from the remaining dealers i.e. after eliminating the dealers selected as above;

(iv) 1% of the total dealers in each zone shall be selected for each risk parameter as mentioned in the said order ;

(v) The selection shall be made according to the serial number as mentioned in the said order, i.e. dealers for risk parameters at serial No. 1 shall be selected first and so on;

(vi) Once a dealer is selected, the name of dealer shall be eliminated from the list, further selection shall be made from the remaining dealers;

(vii) The selection for each risk parameter shall be made on the basis of highest score on that risk parameter. In case of a tie, dealers which has highest total score on all remaining parameters shall be selected;

(viii) The list of dealers so selected shall be communicated to the Deputy Commissioner (Adm.)/Deputy Commissioner (Business Audit) of the concerned zone, through RajVISTA;

(ix) The concerned Deputy Commissioner (Adm.)/Deputy Commissioner (Business Audit) shall assign the cases for audit through RajVISTA, to the officers (not below the rank of Assistant Commercial Taxes Officer) posted in his zone, from the dealers so selected;

(x) The concerned Deputy Commissioner (Adm.)/ Deputy Commissioner (Business Audit) shall ensure that the auditor(s) must comply with the guidelines issued vide (order No. F.16(48)Tax/CCT/2011-12/166 dated 01.05.2013)

(Alok Gupta)

Commissioner

Commercial Taxes,

Rajasthan, Jaipur