Sealing and de-sealing of the premises

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....es In supersession to earlier Circular No. 41, 2015-16 issued vide   No.F.3(645)/POLICY/VAT/2016 /1688-93/ dated  16-03-2016 regarding sealing and de-sealing of  the business premises, it is stated  that Section 60 of the Delhi Value Added Tax, 2004 empowers the Commissioner to enter premises and seize records and goods of any person during surveys. The Surveys are to b....

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....satisfying the provisions of sub-section (4) of section 60 and rule 23 of Delhi Value Added Tax Rules, 2005.. Sometimes, it happens that the survey team may not be able to complete the task due to inadequate staff even after normal business hours. After assessing the situation, the team can abandon the survey in consultation with his supervisory officer to resume the same next day. The premises....