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2017 (1) TMI 1061

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..... said premises i.e. premises bearing No.S-21&22 on the Second Floor, Select City Walk, District Centre Saket, New Delhi shall not be sealed and the possession of the premises shall be handed over to the Petitioner - petition allowed - decided in favor of petitioner. - W.P.(C) 8374/2016 - - - Dated:- 17-1-2017 - MR SANJEEV SACHDEVA J. For the Petitioner: Mr Harsh Sethi and Mr Ruchir Bhatia For the Respondents: Mr P.Roychaudhuri for R-1. Mr Rahul Malhotra for R-2. JUDGMENT 17.01.2017 SANJEEV SACHDEVA, J. (ORAL) 1. The petitioner seeks quashing of the sealing order under Section 60 of the Delhi Value Added Tax Act, 2004 dated 11.12.2015 in respect of the premises bearing No.S-21 22 on the Second Fl .....

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..... ner, Value Added Tax, submits that the Commissioner has no objection to the goods being shifted to some other portion in the same Complex provided that the respondent No.2 is not permitted to deal with the goods till the Commissioner, Value Added Tax is in a position to take appropriate step with regard to attachment/seizure of the same. It is submitted that since the premises had been sealed, the Commissioner did not take any step for initiating any action for attachment/seizure of the goods as the goods were lying in the sealed premises. 9. He further submits that the petitioner should ensure that the goods, that are shifted, are secured till further action is taken by the Commissioner, Value Added Tax and further the respondent No.2 .....

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..... the entire exercise. Copy of the video-graph shall also be deposited in Court by the Local Commissioner. 16. The Local Commissioner shall ensure that the premises, where the equipment, fittings fixtures and furniture belonging to respondent No. 2 is shifted, is secured and sealed. The keys shall be deposited with the Registrar General of this Court. 17. The fee of the Local Commissioner shall be ₹ 75,000/- per day, to be borne equally by the petitioner as well as the respondent No.2. 18. Respondent No.1 is granted four weeks time to take appropriate steps, as may be permissible in law, with regard to the equipment, fittings fixtures and furniture belonging to respondent No. 2. 19. In case no steps are taken by .....

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