9911796707
TMI Blog2014 (8) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... elegate to seal the premises. Continued sealing of the premises, as in the present case, is arbitrary as it impeaches the normal functioning of any business or commercial enterprise. In the circumstances of the case, the respondents should have visited the premises and taken into custody all the relevant material or books of account as were necessary in their opinion to complete their assessment. Not having done so, the respondent cannot use the power to seal the premises as an indefinite weapon to oppose and threaten an assessee. Respondents are hereby directed to open the seals of the premises within 48 hours. In case they wish to take into custody any books of accounts or other material, it is open for them to do so, in the light of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 07/05/2014, the undersigned alongwith other members of the team of Enforcement Branch visited the business premises of M/s. Exim Incorporation situated at 278, 1st Floor, Katra Paren, Tilak Bazar, Delhi-110 006 on 07/05/2014 for conducting survey.Whereas, Shri Gaurav Gupta, the Director/Proprietor/Partner/Authorized Signatory of the said Firm was present at the time of visit of the team who was directed to produce the books of accounts of the firm. However, he has failed to produce the books of accounts till 5.50 p.m. inspite of issue of notice u/s 59 of the DVAT Act 2004. Now, therefore, the undersigned in exercise of the powers vested under 60 of the DVAT Act 2004, hereby seal the above mentioned business premises of the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power under Section 60 (2) of the Act and, more particularly sub-clause (f), which empowers the Commissioner or his delegate to seal the premises. Continued sealing of the premises, as in the present case, is arbitrary as it impeaches the normal functioning of any business or commercial enterprise. In the circumstances of the case, the respondents should have visited the premises and taken into custody all the relevant material or books of account as were necessary in their opinion to complete their assessment. Not having done so, the respondent cannot use the power to seal the premises as an indefinite weapon to oppose and threaten an assessee.In view of the above discussion, the respondents are hereby directed to open the seals of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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