The procedure which is can be followed during the survey of the dealer’s premises by the DVAT department
The Delhi government vide Circular No. 41/2015-16 dated March 16, 2016 has clarified the power which is enjoyed by the officers during the survey at the premises of the dealer like:
- The Commissioner can enter premises and seize records and goods of any person during surveys.
- The survey team can seize incriminating documents and any other unaccounted papers found during search.
- If the dealer refuses to cooperate or obstructs the team, then the premises can be sealed for such activities. And the business activities of the dealer come to stand still after sealing of the premises.
- The sealed property can be de-sealed after satisfying the provisions of sub-section (4) of Section 60 of DVAT Act and Rule 23 of Delhi Value Added Tax Rules, 2005.
- If 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 search operation in consultation with his supervisory officer to resume the same next day.
Read more at: http://dvatonline.gov.in/Docs/Circulars/1100066.pdf