Section 60(4) in The Delhi Value Added Tax Act, 2004
(4)Where any premises have been sealed under clause (f) of sub-section (2), of this section or an order made under sub-section (3) of this section, the Commissioner may, on an application made by the owner or the person in occupation or in charge of such shop, godown, box, locker, safe, almirah or other receptacle, permit the desealing or release thereof (as the case may be) on such terms and conditions including furnishing of security for such sum in such form and manner as may be [prescribed] [Substituted for the word 'directed' by DVAT (Amendment) Act, 2013 (5 of 2013), w.e.f. 12-9-2013.].
