DELHI VAT – (Circular No. 41) Sealing and De-Sealing of Premises

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GOVERNMENT OF NATIONAL CAPITAL
TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
(POLICY BRANCH)
VYAPAR BHAWAN, I.P. ESTATE,
NEW DELHI-110002
Circular No. 41 of
2015-16
Dated: 16th March
2016
SUBJECT: SEALING
AND DE-SEALING OF 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 depends upon the number of premises and size
of the dealer to be surveyed.


2. The survey team can seize
incriminating documents and any other unaccounted papers found during search. A
proper acknowledgement of the seized goods and papers is to be given to the
dealer after the survey. If the dealer refuses to cooperate or obstructs the
team, then the premises can be sealed for such activities. The business
activities of the dealer come to stand still after sealing of the premises. The
sealed property can be de-sealed after satisfying the provisions of sub-section
(4) of section 60 and rule 23 of Delhi Value Added Tax Rules, 2005.
3. 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 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 the dealer remains
affected.
4. This issues with the prior approval
of the Commissioner, VAT
(R.K. Mishra)
Spl. Commissioner (Policy)
RECOMMENDED READ  Guidelines for Submit Central Form-Delhi Dealers

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