Sales Tax Rules, 2006

CHAPTER-XIV-AD

PROCEDURE FOR SEALING AND DE-SEALING OF BUSINESS PREMISES OF TIER-1 RETAILERS

Sales Tax Rules, 2006 CHAPTER-XIV-AD PROCEDURE FOR SEALING AND DE-SEALING OF BUSINESS PREMISES OF TIER-1 RETAILERS From: 2025-02-17 - To: 0000-00-00 150ZEP. Procedure for sealing of business premises of nonintegrated tier-1 retailers.– The business premises of such person as mentioned in sub-rule (2) of rule 150ZEN shall be liable to be sealed in the manner prescribed as under:– (1) The Officer Inland Revenue, not below the rank of an Assistant Commissioner, having territorial jurisdiction, shall report in writing the non-integration of tier-1 retailer, in violation of sub-section 1[3(9A)] of the Act, to the Commissioner Inland Revenue concerned, recommending initiation of sealing of business premises under S.No. 25A of section 33 of the Act; (2) The Commissioner Inland Revenue concerned after conducting inquiry shall forward the report to the Chief Commissioner Inland Revenue, citing cogent reasons for recommending sealing of business premises besides mentioning the team of officers and officials that shall carry out the process of sealing of the said business premises: Provided where non-integrated tier-1 retailer falls in the jurisdiction of some other field formation, the Commissioner Inland Revenue concerned shall seek approval from the Chief Commissioner Inland Revenue…