Section 15(16) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(16)Where any premises including the office, shop, godown, box, locker, safe, almirah or other receptacle have been sealed under sub-section (2), the Commissioner, 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, may order desealing thereof on such terms and conditions including furnishing of security for such sum in such form and manners as may be prescribed.
