TMI Blog2016 (2) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 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. - WP (C) 759/2016 - - - Dated:- 29-1-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr Ruchir Bhatia, Adv For the Respondent : Mr Gautam Narayan, ASC with Mr R A Iyer, Adv and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 59 of the DVAT Act. Therefore, the Assistant Commissioner (Enforcement) proceeded to seal the premises. 7. 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. 8. Recently this Court, in similar circumstances, passed an order on 27th January 2016 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents and information sought by the Department. Also, there could not be an automatic presumption that since the Petitioner failed to produce the documents at once it was attempting to avoid or evade tax or was concealing its tax liability. 9. The present circumstances appear to be no different from one that the Court noticed in the aforementioned writ petition. The Court, therefore, has no hesitation in holding 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. 10. Accordingly, the Court directs that the business premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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