In exercise of the powers conferred under sub-section(2) of section 26 of the Bihar Value Added Tax Act, 2005 (Act No.- 27 of 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 for selecting registered dealers for detailed audit of their business relating to the financial year 2021-22:-

"(A). All dealers registered under the Bihar Value Added Tax Act, 2005 for the sale of Petroleum crude, Petrol, Diesel, ATF and Natural gas who have paid a sum exceeding Two hundred fifty crore rupees during the year 2021-22 by way of tax payable;

(B) . All dealers registered under the Bihar Value Added Tax Act, 2005 for the sale of Petroleum crude, Petrol, Diesel, ATF and Natural gas who have paid a sum exceeding Twenty five crore rupees during the year 2020-21 by way of tax payable and have also registered an increase of less than 10 percent in the amount of tax paid in the year 2021-22 as compared to the amount of tax paid in the year 2020-21;

(C) . All dealers other than those specified in paragraph (A) and (B) above, registered under the Bihar Value Added Tax Act, 2005 for the sale of Petroleum crude, Petrol, Diesel, ATF and Natural gas ;-

(i) Whose gross turnover during the year 2021-22 exceeded twenty crore rupees, and

(ii) Who have paid one or more than Rs. one in any head under this Act during the year 2021-22, and

(iii) Who have not been selected for Audit for the year 2020-21"

A total of 07 dealers have been selected for Audit on the basis of above criteria for the financial years 2021-22. The circle wise list of the selected dealers is appended hereto.

By Order,

Dr. Pratima,

Commissioner State tax-cum-Secretary.

Selected for VAT Audit

Division: All Divisions , Circle: All Circles , Financial Year: 2021 - 2022 , Tax Period: ALL

Sr. No.	Circle Name	TIN	Firm Name	Mojor Commodity	Gross Turnover
					Current Year (2021-22)
	Tax Deposited VAT + ET	Tax Deposited VAT + ET	Growth Rate in Tax Payment(%)	Selected for Audit in 2020-21	Criteria by which Selected for Audit in 2021-22
	Current Year (2021-22)	Last Year (2020-21)
1	Patna Special Circle	10010116082	INDIAN OIL CORPORATION LIMITED	Petro Products	386991544355
	33086887239	30052924598	10.25	Yes	--
	Tax Deposited VAT + ET	Tax Deposited VAT + ET	Growth Rate in Tax Payment(%)	Selected for Audit in 2020-21	Criteria by which Selected for Audit in 2021-22
	Current Year (2021-22)	Last Year (2020-21)
2	Patna Special Circle	10010121029	BHARAT PETROLEUM CORPORATION LTD	Petro Products	81367260961
	19586338570	15151603409	29.30	Yes	--
3	Patna Special Circle	10010120059	HINDUSTAN PETROLEUM CORPON. LTD	Petro Products	57968868830
	13049176635	11024633651	18.36	Yes	--
4	Patna Special Circle	10010411059	NAYARA ENERGY LIMITED	Petro Products	4439541557
	1124922652	1091940173	3.02	Yes	---
5	Patna Special Circle	10011429011	GAIL INDIA LIMITED	Petro Products	1246112007
	204440258	43197516		No	--
6	Jamui Circle	10540937039	ANNAPOORNA & SONS	Diesel Oil	254830237
	92107			No	--
7	Aurangabad Circle	10170318081	Prakash Fuel Centre	Petrol	235535723
	4060			No	--

Dr. Pratima,

Commissioner State tax-cum-Secretary.