Amendment status not verified — confirm the current text below against the official source.
. ·'" . .,IJ:.: , j i (4) The expenses of, and incidental to, any audit under sub-section ---\.. (1) induding the remuneration of the accountant shall be determined by the Commissioner cmd paid by the dealer and in default of such payment shall be recoverable from the assessee in the manner provide!J in section <U of this Act for recovery of arrears of tax, · (5) The dealer shall be given an opportunity of being heard in respect of any material gatht::red on the basis of m1y audit under sub-section (1) and proposed to be utilized for the purpose of assessment." In the pri~cipal Act, after section 71, a new section 7 lA shall be inserted, i;arnely:- 71A.(1) Any dealer conducting exhibition,s, exchange melas or any prize schemes for sales promotion or any caterer supplying food and services . shall obtain a written permission from the Commissioner. Th•~ Commissioner· may issue such pe:rmission subject to such conditions as may be specified in such permission. The dealer to whom the permission is issued.shall exhibit the same at a conspicuous place where the exhibition or exchange mela or prize scheme is conducted. The o.wner of the premi::;es where the exhibition, exchange mela or any prize schemes for sal ~s promotion are conducted shall obtain a copy of the permission issued by the Commissioner and intimate the Commissioner concerned the particulars regarding the period during which the mela is conducted, the dealer cunducting the mela and the conditions subject to which the _premises are lease& out for the conduct of such exhibition .. exchange mela or prize schemes and any other relevant informati.on. Where the owner of the premises fails to do so, he shall be jointly and severally liahle for any tax that may become due on the sales qf goods made in such exhibition, exc:hange me la or any prize schemes. (2) A caterer supplying food and services in a place which is not his regular place of business shall obtain a written permission from the Commissioner. The Commissioner may issue such permission subject to ~mch conditions as may be specified in such pe1mission. The owner of 1he premises where such supply i:J made by the caterer shall obtain a copy of the permission issued by the· Commissioner and intimate the Pre:scribed Authority concerned the particulars regarding the period during which the supply is so made. Where the owner of the premises fails to do so, he shall be jointly and severally liable for any tax that . may become due on the sales of goods made in such catering." .· In the principal Act, in section 77,- (i) in the marginal note, between the words "by" and "Rail", the word . and punctuation mark "Road,''' shall be inserted; (ii) in sub-section (2), in between the words "by" and ''rail", the following word and punctuation mm·k "road," shall be inserted. Amendment of section 80. Amendment of section 90. Amendment of section