Punjab Sales Tax on Services Act, 2012

Chapter-V

BOOK KEEPING AND AUDIT PROCEEDINGS

From: 2023-11-01 - To: 0000-00-00 34. Special audit by chartered accountants or cost accountants.- 1[(1) The Authority may, by notification in the official Gazette, appoint a Chartered Accountant as defined under Chartered Accountants Ordinance, 1961 (X of 1961) or a firm of Chartered Accountants or a Cost and Management Accountant within the meaning of the Cost and Management Accountants Act, 1966 (XIV of 1966), or a firm of Cost and Management Accountants or a person or a firm having expertise in forensic audit, for conducting a special audit or forensic audit or both of the records of any registered person.] (2) Notwithstanding that the records of a registered person have been audited by an officer appointed under section 39, the Authority or a Commissioner may direct an auditor appointed under subsection (1) to audit the records of any registered person for the same period. (3) An auditor appointed under subsection (1), shall have such powers of an officer as may be conferred by the Authority to such auditor under any of the provisions of this Act or the rules. 2[(3A) The Authority may require that such officers of the Authority as the Authority may nominate, shall be associated in the special audit or the forensic audit conducted under subsection (1) and the Authority…