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2016 (8) TMI 301 - HC - VAT and Sales TaxBusiness of transportation of goods of dealers survey sealing of premises - seizure production of documents application for de-sealing of premises re-sealing - writ-petition. - It was pointed out that the Petitioner is a transporter and not a dealer. The Petitioner stated that the goods lying at its premises are value added tax (VAT) paid goods and traceable to bona fide dealers registered under the DVAT Act. Regarding the issue of sealing - Held that: - Mere non-production of documents or books of accounts cannot justify the sealing of the premises under Section 60 (2) of the DVAT Act. Hence, the sealing of the premises of the Petitioner on 2nd July 2016 was illegal. Regarding the issue of re-sealing Held that: - The premises appear to have been re-sealed only because the DT&T needed the Petitioner to produce 'relevant documents' without specifying what relevant documents were required. This was not a valid reason for re-sealing the premises. In any event, the reasons for re- sealing, consistent with the requirements of Section 60 (2) of the DVAT Act, had to be found in the form of a note in the file by the Commissioner or his authorised delegate. There is no such note. Hence, the re-sealing was illegal. There has been a wilful violation of the statutory provisions by the officers concerned. They have acted not only in ignorance of the law but in violation of the statutory requirements disciplinary action against officers after opportunity of personal hearing should be taken rights of petitioner reserved respondent to pay petitioner damage charges writ petition disposed off decided in favor of assesse.
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