VAT Audit applicability

I have client  who is having his business in Maharashtra which is having the turnover of Rs. 38 lacs from sales and the turnover from the maintenance (which attracts service tax) is of Rs. 10 lacs.

Whether he is required get his accounts audited under MVAT Act, 2002 ?

Can the VAT audit is voluntary. If a dealer whose turnover is less than 40 lacs and want to get his accounts audited under MVAT Act, Can he proceed for it ?

Pl.send me the opinions on my email also : mcs240 @ rediffmail.com