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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Commissioner Empowered to Inspect and Seize Under Section 60 of Delhi VAT Act, 2004 for Suspected Tax Evasion.</h1> Section 60 of the Delhi Value Added Tax Act, 2004, empowers the Commissioner to inspect business premises and seize records and goods if there are reasonable grounds to suspect tax evasion. The Commissioner can enter and search premises, break locks if necessary, seize documents or goods, and mark or copy records. If removal is not feasible, an order can be issued to prevent their removal without permission. Sealed premises can be unsealed under certain conditions. Police assistance may be requisitioned, and searches should align with the Code of Criminal Procedure. These powers apply to dealers and third parties for audits or recovery assistance.
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