(1) An officer of Sales Tax not below the rank of auditor or deputy superintendent may, subject to such
conditions and limitations as may be imposed by the Board or Collector, carry out audit of any retailer
assigned to him by Assistant Collector and such audit may include surveillance, video filming,
gathering of information through pretending or actual customer of the taxable activities of such
retailer.

(2) A retailer who pays (***) retail tax under section 3AA may in lieu of audit of his business by an
officer of Sales Tax, opt for audit by a Chartered Accountant or a Cost and Management Accountant
authorized by Central Board of Revenue in terms of section 32A provided he pays half of the fee
payable to such Chartered Accountant or, as the case may be, Cost and Management Accountant.