https://www.taxtmi.com/circulars?id=54358 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. en-us Mon, 21 Mar 2016 00:00:00 +0530 Tue, 22 Mar 2016 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54358 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. Circulars VAT - Delhi Mon, 21 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54358