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2016 (2) TMI 448 - HC - VAT and Sales TaxPray for de-sealing of its business premsies - exercise the powers indiscriminately and routinely under DVAT - Held that:- The Court is at this stage not required to examine the correctness of the allegations in the petition as far as what transpired during the visit of the survey team. What, however, concerns the Court is the action taken to seal the premises almost in continuation of the action under Section 59 of the Act. The Court notes that there have been other such instances which have been brought to the notice of the Court recently where the Respondents have been invoking the powers under Section 60 of the DVAT Act indiscriminately and routinely. The action of the Respondents in proceeding to seal the premises of the Petitioner, almost in continuation of the action under Section 59 of the DVAT Act, and only for the failure to produce books of accounts, without anything more, is unsustainable in law. Learned counsel for the Petitioner states that the Petitioner is prepared to produce the records and accounts before the concerned VATO on any date as may be directed. Reveue directed to de-seal the property - Decided in favor of appellant.
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