Delhi High Court
Selectinfrastructure Private ... vs Commissioner, Value Added Tax & ... on 17 January, 2017
$~56
*IN THE HIGH COURT OF DELHI AT NEW DELHI
% Judgment delivered on: 17.01.2017
+ W.P.(C) 8374/2016
SELECT INFRASTRUCTURE PRIVATE LIMITED ..... Petitioner
versus
COMMISSIONER, VALUE ADDED
TAX & ORS. ..... Respondents
Advocates who appeared in this case:
For the Petitioner : Mr Harsh Sethi and Mr Ruchir Bhatia
For the Respondents : Mr P.Roychaudhuri for R-1.
Mr Rahul Malhotra for R-2.
CORAM:-
HON'BLE MR JUSTICE SANJEEV SACHDEVA
JUDGMENT
17.01.2017
SANJEEV SACHDEVA, J. (ORAL)
1. The petitioner seeks quashing of the sealing order under Section
60 of the Delhi Value Added Tax Act, 2004 dated 11.12.2015 in
respect of the premises bearing No.S-21&22 on the Second Floor,
Select City Walk, District Centre Saket, New Delhi, and for de-
sealing of the premises.
2. It is contended that the petitioner is the owner of the Select City
Walk as also the said premises bearing No. S-21&22 on the Second
Floor, Select City Walk, District Centre Saket, New Delhi.
3. It is submitted that by Agreement of Licence dated 06.03.2007,
the premises was licensed to respondent No.2 to open and run a
restaurant and Bar in the name and style of "Geoffreys'.
4. It is contended that on 11.12.2015, the officers of respondent
No.1 - Commissioner Value Added Tax, came and sealed the said
premises on account of alleged violation of the provisions of Delhi
Value Added Tax by respondent No.2.
5. It is contended that respondent No.2 was a mere licensee and
has no right, title or interest in the said premises.
6. Learned counsel for the petitioner submits that the petitioner is
willing to make available some space in the same Complex where the
goods of the respondent No.2 can be shifted so that the premises of
the petitioner can be de-sealed.
7. Learned counsel for the respondent No.2 submits that
respondent No.2 has no objection to the goods being shifted to another
premises within the same Complex. He further submits that
respondent No.2 has no right, title or claim to the said premises and is
also not seeking to enforce the rights granted under the Licence
Agreement any further.
8. Learned counsel appearing for the Commissioner, Value Added
Tax, submits that the Commissioner has no objection to the goods
being shifted to some other portion in the same Complex provided
that the respondent No.2 is not permitted to deal with the goods till the
Commissioner, Value Added Tax is in a position to take appropriate
step with regard to attachment/seizure of the same. It is submitted
that since the premises had been sealed, the Commissioner did not
take any step for initiating any action for attachment/seizure of the
goods as the goods were lying in the sealed premises.
9. He further submits that the petitioner should ensure that the
goods, that are shifted, are secured till further action is taken by the
Commissioner, Value Added Tax and further the respondent No.2 is
not permitted to deal with the goods.
10. In view of the above submission, the petitioner is directed to
make an appropriate arrangement of space in the same complex for
shifting the goods of respondent No.2 lying in the premises bearing
No.S-21&22 on the Second Floor, Select City Walk, District Centre
Saket, New Delhi.
11. The petitioner should ensure that the location where the goods
are shifted are of a condition, which can be sealed and secured.
12. Accordingly, Ms Sumedha Dang, Advocate, who is present in
Court, (Mobile No. 9717325769), is appointed as a Local
Commissioner to supervise the dismantling of equipment and shifting
of the equipment and goods, furniture, fittings and fixtures to a
secured location within the same complex.
13. The Commission shall be executed commencing from Friday,
the 20th January, 2017. In case the dismantling and shifting cannot
take place in a day, the Commissioner shall ensure that the shifting
carries on, on day to day basis.
14. The officers of the respondent No.1 and representative of
respondent No. 2 shall also be permitted to be present at the time of
the dismantling and shifting of the equipment, fittings & fixtures and
furniture belonging to respondent No. 2 from the said premises.
15. The Local Commissioner shall also prepare an inventory of the
equipment, fittings & fixtures and furniture belonging to respondent
No. 2, which is shifted. The petitioner shall make arrangement for
video-graphy of the entire exercise. Copy of the video-graph shall
also be deposited in Court by the Local Commissioner.
16. The Local Commissioner shall ensure that the premises, where
the equipment, fittings & fixtures and furniture belonging to
respondent No. 2 is shifted, is secured and sealed. The keys shall be
deposited with the Registrar General of this Court.
17. The fee of the Local Commissioner shall be Rs.75,000/- per
day, to be borne equally by the petitioner as well as the respondent
No.2.
18. Respondent No.1 is granted four weeks time to take appropriate
steps, as may be permissible in law, with regard to the equipment,
fittings & fixtures and furniture belonging to respondent No. 2.
19. In case no steps are taken by respondent No.1 for
seizure/attachment of the said equipment, fittings & fixtures and
furniture belonging to respondent No. 2, within the period of four
weeks, the same shall be liable to be handed over to respondent No.2.
20. The officers of respondent No.1 shall be present on the said
premises at 11 A.M. on 20th January, 2017 for the purposes of
desealing of the premises and commencement of the process of
shifting.
21. After the process of shifting is completed the said premises i.e.
premises bearing No.S-21&22 on the Second Floor, Select City Walk,
District Centre Saket, New Delhi shall not be sealed and the
possession of the premises shall be handed over to the Petitioner.
22. The Writ Petition is accordingly disposed of in the above terms.
23. List for reporting compliance on 22nd February, 2017.
24. Dasti under signatures of the Court Master.
SANJEEV SACHDEVA, J
JANUARY 17, 2017
'Sn'
