Vat Actupdated - RS Goyal & Associates

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(3) (a) The provisions of sub-section (1) and sub-section (2) shall apply to the rectification of
a mistake in any order passed by the Appellate Board or passed by the Appellate
2 Authority 2 as they apply to the rectification of a mistake by the Commissioner.
(b) The Appellate Board may rectify any order passed by it -
(i) on its own motion at any time within one calendar year from the date of passing
of such order; and
(ii) on an application made by the dealer or the Commissioner, at any time within one
calendar year from the date of receipt of such application.
(4) Where any such rectification has the effect of reducing the amount of tax, the
Commissioner shall in the prescribed manner refund any amount due to the dealer.
(5) Where any such rectification has the effect of enhancing the amount of the tax or
reducing the amount of the refund, the Commissioner shall recover the amount due from the
dealer in the manner provided in Section 24.
CHAPTER - XI Detection and prevention of tax evasion
55 : Detection and checking evasion of tax by dealers liable to pay tax and power of
commissioner to investigate in to tax evasion by a dealer
(1) If upon any information which has come into the knowledge of Commissioner and he has
reason to believe that any dealer has evaded payment of tax or is indulging in evasion
of tax under this Act or under the Act repealed by this Act, for reasons to be recorded in
writing, he may direct any of the officers referred to in clauses (c) to (g) of sub-section (1)
of section 3 to proceed to investigate into the tax evasion by such dealer.
(2)
(3)
2 Omitted 2
2 In pursuance of the provisions of sub-section (1) 2 , the commissioner shall, subject to
such conditions as may be prescribed:-
(a) require the dealer to produce before him any accounts, registers or
documents relevant to his business or to furnish such other information as he
may deem fit for scrutiny, or
(b) inspect the place of business of such dealer and for this purpose all
accounts, registers and documents relating to the business of such dealer
and all the goods kept in such place of business shall be open to inspection
by the commissioner.
(4) If on scrutiny of the records produced by the dealer or on inspection of his place of
business under sub-section (3), the Commissioner is satisfied that the dealer has evaded
payment of tax payable by him for any year, he may for reasons to be recorded in writing,
seize such accounts, registers or documents relating to the business of such dealer as he
considers necessary, and grant a receipt therefor to the dealer and shall detain them only for
so long as may be necessary, for examination thereof or for assessment of tax or for
prosecution.
2 Provided that if the Commissioner can not examine the documents relating to the
business of such dealer on the spot, he may ,for reasons to be recorded in writing, seal
such documents in a box or bag or container or packet and seize the box or bag or container
or packet and after the seizure, the Commissioner shall serve upon the dealer, a notice in
the prescribed form ,and on the date fixed, he shall open the seal of the seized box or bag or
container or packet in the presence of the dealer or an agent of the dealer entitled to appear
in accordance with the provisions of section 23 and in the presence of at least two other
persons examine the documents kept in the box or bag or container or packet and after