43 (1) For the purposes of examining the correctness of tax return or returns filed by the dealers or class of dealers and to verify the admissibility of various claims including claim of input tax credit, the Commissioner or any officer sub ordinate to him not below the rank of Joint Commissioner may select the dealers or class of dealers for tax audit by departmental authorities.

(2) The tax audit authority shall be posted or nominated by the Commissioner and shall be among the officers of the Commercial Tax Department not bellow the rank of an Assistant Commissioner

(3) The Commissioner shall prescribe the modalities, manners and norms for selection and audit of dealers or class of dealers from time to time as he thinks fit.