Sanjiv Khanna, J.

Teleworld Mobiles Pvt. Ltd., a company incorporated under the Companies Act, 1956 and an assessee under the Delhi Value Added Tax Act, 2004 (Act, for short), claims that they were illegally subjected to operations under Sections 59 and 60 of the Act on 27th and 28th May, 2016 at their business premises.

2. The petitioner has filed the writ petition for the following reliefs:-

“(a) declare the order of empowerment dated 23.3.2016 issued by the Commissioner to the extent it confers powers of appointment on Special Commissioner as illegal and without jurisdiction;

(b) declare the entire exercise of investigation, search and seizure conducted on 27 and 28.5.2016 u/s 59 and 60 of the Act, as illegal;

(c) direct the respondent to release and return the seized records, documents, bill books, ledgers, invoices, inventories etc., as neither any Panchnama was drawn nor any list of seized documents/records was prepared under acknowledgement of the petitioner;

(d) issue a Writ of Mandamus or any other Writ, order or direction;

(e) pass any other order or orders, direction or directions as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case