TaxTMI 
TaxTMI 
2017 (3) TMI 1652
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2. Briefly the facts of the case that the petitioner is engaged in the business of selling timber and plywood, in the name and style of M/s. Suhail Timber and Plywood. He is registered under the Karnataka Value Added Tax Act, 2003 ("the KVAT Act", for short), and under the Central Sales Tax Act, 1956. He was issued a registration certificate vide TIN. No. 29290572686. According to the petitioner, he is engaged in selling the timber and ply- wood, both on local and interstate basis. Further, according to him, he has been regularly submitting his returns in VAT-100 every month, and has paid, and discharged all the applicable taxes for the period April 2016 to January 2017 by filing monthly returns in VAT-100 with the concerned LVO. Ho....
X X X X Extracts X X X X
X X X X Extracts X X X X
....se to open any part of the godown under his possession. In fact, he has co-operated with the entire inspection. Thus, according to the mahazar, there is not an iota of evidence that the petitioner had left the premises, or had refused to open the godown or building, or any part of the godown or building. Therefore, the conditions prescribed by section 52(1)(f) of the KVAT Act, are conspicuously absent in the present case. But, notwithstanding this fact, the sealing order dated March 2, 2017, has been passed by the CTO. Thus, according to the learned counsel, the entire order is ultra vires jurisdiction of the CTO. Moreover, it tantamounts to a colourable exercise of power. Lastly, the power to seal would adversely affect the right to livel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....box or receptacle, godown or building or any part of the godown or building in which accounts or taxable goods are suspected to be kept or stored, where the owner or the person-incharge of the business or any other person-in-charge of the business or any other person-in-occupation either leaves the premises or is not avail able or fails or refuses to open any box or receptacle, godown or building or any part of the godown or building when called upon to do so." 7. A bare perusal of the said provision clearly reveals that a specific power to seal is being granted to the officer authorised by the Commissioner. The said power can be exercised only when "the owner or the person-in-charge of the business or any other person-incharge of th....