Sealing and de-sealing of the premises

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..... ion to earlier Circular No. 41, 2015-16 issued vide No.F.3(645)/POLICY/VAT/2016 /1688-93/ dated 16-03-2016 regarding sealing and de-sealing of the business premises, it is stated that Section 60 of the Delhi Value Added Tax, 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 deal .....

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..... dded Tax Rules, 2005. . Sometimes, it happens that the survey team may not be able to complete the task due to inadequate staff even after normal business hours. After assessing the situation, the team can abandon the survey 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 as a security measure. Posting o .....

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