Seating and de-sealing of the premises.

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..... the premises. Section 60 of the Delhi Value Added Tax Act, 2004 empowers the Commissioner to enter premises and seize records and goods of any person during surveys. The surveys are to be conducted on the premises of a dealer to detect tax evasion. The survey teams are headed by an officer of the level of Assistant Commissioner/VATO and comprises of AVATOs VATIs. The size of the team dep .....

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..... essing the situation, the team can abandon the search operation in consultation with his supervisory officer to resume the same next day. The premises should be locked and a seal/mark may also be affixed a security measure. Posting of a security guard can also be considered if need so arises. The survey can be resumed next day from the stage it was left on previous day. In this way, business of th .....

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