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The officer authorised under sub-section (2) of section 76 of the Act has the power to affix seal.

Shanti Prime Publication Pvt. Ltd.

Desealing of premises — Writ petition preferred for quashing and setting aside the action of applying seal to the premises of the petitioner i.e. principal place of business of the petitioner.  The proceedings have been initiated by the competent authority for confiscation of the goods stored in the warehouse of the writ applicant and the criminal prosecution has been instituted and the writ applicant as on date is in judicial custody. Writ application disposed of with a liberty to the writ applicant to make appropriate application under section 76(6) of the Act for the release of the goods so seized on the provisional basis upon execution of a bond and furnishing of a security. — Ikhlaq Mohammad Ismail Shaikh Through His Wife Noorjahaben Wife Ikhlaq Mohammad Ismail Shaikh Vs. State of Gujarat [2019] 14 TAXLOK.COM 038 (Gujarat)