The fact that Gagik Hambardzumyan, a small store owner, recently spoke to Hetq and complained about the actions of Arabkir tax officials, evidently didn't sit well with that agency's top heads.

This morning at around 9:45, tax officials padlocked the grocery store.

The head of the tax agency arrived with closure document in hand. The store will be closed for 5 days.

The agency argues that an undercover tax official wasn't given the required sales receipt after making a purchase.

Hambardzumyan refutes the allegation and spilled the beans about the agency's shenanigans to Hetq.

During his June 30 conversation with Hetq, Hambardzumyan had complained that local tax officials liked to stage intricate ploys designed to make it nearly impossible for store cashiers to issue sales receipts.

That same day, Hambardzumyan filed letters with the Appeals Board of the State Revenue Committee and with the head of the Arabkir Tax Agency.

The store owner told Hetq that tax operatives would then urge him to enter into payment negotiations with the agency.

As described by Hambardzumyan, the tax agency seemed to be operating a blackmail ring than exposing actual tax code violations.

"They could have waited and heard my appeal. In fact, by law, they could have postponed executing the closure order for up to 30 days. But they didn't. They speeded things up because I talked to Hetq and refused to bow down quietly," said Hambardzumyan.

The storeowner also believes that his ownership rights are also being violated. He argues that only a court order can prevent him from entering his private property and not the tax agency.

Hambardzumyan has no idea when the Appeals Board will review his case.

In any case, since the telephone number on the petition is that of the store, Hambardzumyan will never know if the Board has called for additional information.

The small business owner says he's determined to fight the case in the courts if need be.

"They have passed a law that states that in addition to the penalty I must also pay 300,000 AMD so that the store remains open for the 5 days. Businesses like mine don't take in 60,000 AMD per day. Such laws only benefit the oligarchs and their supermarkets," says Hambardzumyan.