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TMI Blog2014 (8) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri N Venkatraman, Sr Adv. With Shri. Ruchir Bhatia, Adv. For the Respondent : Shri Rajesh Mahna, Adv. JUDGEMENT:- Issue Notice. Sh. Rajesh Mahna, Advocate accepts notice.The present petitioner is aggrieved by the sealing order made under Section 60(2) of the Delhi VAT Act, 2004 (the Act), by the respondents on 07.05.2014 and the attachment of its bank account (in Axis Bank, Chandni Chowk) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irm was present at the time of visit of the team who was directed to produce the books of accounts of the firm. However, he has failed to produce the books of accounts till 5.50 p.m. inspite of issue of notice u/s 59 of the DVAT Act 2004. Now, therefore, the undersigned in exercise of the powers vested under 60 of the DVAT Act 2004, hereby seal the above mentioned business prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... east. This Court has on previous occasions too noted that the respondents have resorted to the power to seal premises casually and in a routine manner. In Sandeep Chemical Corporation Vs. Commissioner, Value Added Tax and Anr.: W.P. (C) No. 3107/2014, decided on 19.05.2014, the Court had noticed that the practice of issuing such casual orders cannot be supported. Furthermore, the Court also requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to complete their assessment. Not having done so, the respondent cannot use the power to seal the premises as an indefinite weapon to oppose and threaten an assessee.In view of the above discussion, the respondents are hereby directed to open the seals of the premises within 48 hours. In case they wish to take into custody any books of accounts or other material, it is open for them to do so, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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