De-sealing of Business Premises

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....s of Hon' ble High Court Delhi, in the matter of Sh. Narender Singh Vs. Deptt. of T&T (in WP(C) 1627/2017), the following procedure is required to be adopted for de-sealing of the business premises, which are sealed in the event of Enforcement Survey etc. by the officers of the Department of Trade & Taxes:- (i) If the Dealer concerned whose business premise has been sealed does not turn up ....

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....d in the presence of these witnesses and to be duly signed by them. The entire process should be Videographed. (iii) Consequent upon de-sealing of the premises, the Goods seized should be kept in the custody of malkhanas of concerned Revenue District, for want of sufficient infrastructure in VAT department. (iv) The Landlord requesting for de-sealing should be asked to furnish an indemnity b....