De-sealing of Business Premises

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..... f Sh. Narender Singh Vs. Deptt. of T&T (in WP(C) 1627/2017), the following procedure is required to be adopted for de-sealing of the business premises, which are sealed in the event of Enforcement Survey etc. by the officers of the Department of Trade & Taxes:- (i) If the Dealer concerned whose business premise has been sealed does not turn up for de-sealing of the same within a reasonable time, .....

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..... ned by them. The entire process should be Videographed. (iii) Consequent upon de-sealing of the premises, the Goods seized should be kept in the custody of malkhanas of concerned Revenue District, for want of sufficient infrastructure in VAT department. (iv) The Landlord requesting for de-sealing should be asked to furnish an indemnity bond and affidavit to the department. (v) After assessment .....

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