https://www.taxtmi.com/caselaws?id=200301 Section 52(1)(f) of the Karnataka Value Added Tax Act permits sealing of business premises only in the specific situations stated in the provision, such as absence of the person in charge or refusal to open the premises when called upon. Where the inspection record shows the proprietor was present and cooperated, and there is no material of obstruction or refusal, the sealing power cannot be invoked. Because sealing directly affects the livelihood of the person in charge of the business, it must be exercised strictly within statutory limits and in conformity with Article 21. en-us Mon, 13 Mar 2017 00:00:00 +0530 Sun, 25 Mar 2018 18:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200301 Section 52(1)(f) of the Karnataka Value Added Tax Act permits sealing of business premises only in the specific situations stated in the provision, such as absence of the person in charge or refusal to open the premises when called upon. Where the inspection record shows the proprietor was present and cooperated, and there is no material of obstruction or refusal, the sealing power cannot be invoked. Because sealing directly affects the livelihood of the person in charge of the business, it must be exercised strictly within statutory limits and in conformity with Article 21. Case-Laws VAT and Sales Tax Mon, 13 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200301