Provided that no order shall be passed under this sub-section unless an opportunity of being heard has been given to the applicant or the appellant.

(2) The chartered accountant or cost accountant so nominated shall, within the period of ninety days, submit a report of such audit duly signed and certified by him to the said Assistant Commissioner mentioning therein such other particulars as may be specified:

(2) The officers referred to in sub-section (1) may conduct audit at the place of business of the registered person or in their office.

The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner,