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2016 (2) TMI 448
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....h Mr R A Iyer, Adv and Mr Debasis Biswal, Vato ORDER CM No. 3287/2016 ( for exemption ) 1. Exemption allowed subject to all just exceptions. 2. The application is disposed of. W. P. (C) 759/2016 & CM No. 3286/2016 (for stay) 3. Notice. Mr. Gautam Narayan, learned Additional Standing counsel for the Respondents accepts notice. 4. This is a writ petition by Bhupinder Auto Intern....
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....remises exercising the powers under Section 60 of the DVAT Act. 6. The copy of the sealing order dated 14th January 2016 which has been enclosed with the paper book shows that it is a pre-printed form which states that the dealer in question failed to produce the books of accounts in spite of the notice under Section 59 of the DVAT Act. Therefore, the Assistant Commissioner (Enforcement) procee....
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....business premises. Two paragraphs of that order, which are relevant for the present case, read as under :- "5. Section 60 of the Act sets out the jurisdictional requirement for invocation of the power under Section 60(2)(f). It mandates that the Commissioner must have reasonable grounds to believe that "any person or dealer is attempting to avoid or evade tax or is concealing his tax liab....
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....e Act to search the premises for information and documents. Sufficient opportunity was not afforded to the Petitioner to explain why, if at all, it was unable to produce the documents and information sought by the Department. Also, there could not be an automatic presumption that since the Petitioner failed to produce the documents at once it was attempting to avoid or evade tax or was concealing ....