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2017 (3) TMI 1652 - HC - VAT and Sales TaxSealing of Business Premises - non-production of concerned books of account for verification - Section 52(1)(f) of the KVAT Act - Held that: - Section 52(1)(f) clearly reveals that a specific power to seal is being granted to the officer authorised by the Commissioner. The said power can be exercised only when "the owner or the person-in-charge of the business or any other person-incharge of the business or any other person-in-occupation either leaves the premises or is not available or fails or refuses to open any box or receptacle, godown or building or any part of the godown or building when called upon to do so" - The said power cannot be extended ad infinitum to be exercised in the circumstances not prescribed by law. Admittedly, in the present case, at the time of inspection, the petitioner was not only present, but also had cooperated with the inspection. Thus, his presence cannot be denied. Moreover, the Revenue cannot claim that he had refused to open any part of the building, or prevented the CTO to inspect the site. Hence, none of the circumstances mentioned in section 52(1) (f) of the KVAT Act, is satisfied in the present case. Therefore, the CTO was not justified in directing that the premises should be sealed forthwith. Petition allowed - decided in favor of petitioner.
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