2016 (1) TMI 1090

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....tes. For the Respondent : Mr Gautam Narayan, Additional Standing Counsel with Mr R. A. Iyer, Advocate. O R D E R CM No.3041/2016 1. Allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 714/2016 & CM No.3040/2016 3. Notice. Mr Gautam Narayan, learned Additional Standing Counsel for the Respondents accepts notice. 4. The Respondent, Commissioner, Trade ....

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.... has been done in the present case. The notice dated 19th January 2016, the date of the sealing, sets out only one the ground, in a pre-printed form, that the dealer "failed to produce the books of accounts till 7:30 PM in spite of issue of notice under Section 59 of the DVAT Act 2004". This obviously does not satisfy the statutory requirement under Section 60(2)(f) of the Act. 6. The facts as se....

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....de-sealed forthwith and in any event not later than 4pm on 28th January, 2016 in the presence of the authorized representative of the Petitioner. The proceedings drawn up for the de-sealing will be signed by both the VATO concerned and the authorized representative of the Petitioner. 8. Counsel for the Petitioner states that it is prepared to produce the records it has before the Respondent on an....