Sealing of premises for obstructing tax surveys permitted, with seizure, acknowledgements and statutory de sealing conditions. Survey teams led by an Assistant Commissioner/VATO may enter premises to detect tax evasion, seize incriminating documents and unaccounted papers and must give a proper acknowledgement for seized items. If a dealer obstructs or refuses to cooperate, the premises may be sealed, suspending business activities; de sealing is allowed only after satisfaction of the statutory de sealing conditions and applicable rules. Where a survey cannot be completed in one day, the team may secure the premises by locking and affixing a seal or posting security and resume the survey the next day from the same stage.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Sealing of premises for obstructing tax surveys permitted, with seizure, acknowledgements and statutory de sealing conditions.
Survey teams led by an Assistant Commissioner/VATO may enter premises to detect tax evasion, seize incriminating documents and unaccounted papers and must give a proper acknowledgement for seized items. If a dealer obstructs or refuses to cooperate, the premises may be sealed, suspending business activities; de sealing is allowed only after satisfaction of the statutory de sealing conditions and applicable rules. Where a survey cannot be completed in one day, the team may secure the premises by locking and affixing a seal or posting security and resume the survey the next day from the same stage.
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