Uniquk Air-Filters v. The Deputy Commercial Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 10.03.2017

CORAM

THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU Writ Petition No.5974 of 2017 and W.M.P.No.6400 of 2017 Uniquk Air-Filters Rep.by its Proprietrix Plot No.2, 2nd Floor, Netaji Nagar, Madanakuppam, Chennai - 600 099 ..Petitioner Vs.

The Deputy Commercial Tax Officer Pattamur Check Post Villupuram.

.. Respondent Writ petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus to call for the records of the respondent in Goods Detention Notice No. 2884 dated 07.03.2017 and quash the same and direct the respondent to release the goods.

For Petitioner : Mr.Adithya Reddy.

For Respondents : Mr. K.Venkatesh Government Advocate.

O R D E R

Mr.K.Venkatesh, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself.

2. The petitioner is aggrieved by the Goods Detention Notice No.2884 dated 07.03.2017. Consequently, the petitioner seeks for release of the goods so detained.

3. Heard both sides.

4. It is seen that the respondent had detained the goods and the lorry bearing Registration No.TN-04-M-8429 on 07.03.2017, followed by issuance of Goods Detention Notice impugned in this writ petition indicating some reasons for detention of such goods.

5. Learned counsel for the petitioner submitted that the petitioner has not violated any Rules and however, for the purpose of getting the goods released, the petitioner will pay the tax to be determined by the respondent without prejudice to their rights to agitate the matter before the competent authority by way of revision. Therefore, he submitted that once the petitioner pays the tax liability, the respondent may be directed to release the goods immediately.

6. Learned counsel appearing for the respondent submitted that the tax and compounding fee liability will be determined immediately and informed to the petitioner.

7. Since the petitioner has come forward to pay one time tax, however, without prejudice to their contention to be raised before the Revisional Authority, this Court is of the view that it would suffice for the present to direct the respondent to release the goods on receipt of such one time tax, however, by giving liberty to the petitioner to agitate the matter before the Revisional Authority against the very imposition of tax and compounding fee. Thus, the writ petition is disposed of by directing the respondent to assess the tax and compounding fee and inform the same to the petitioner immediately. On receipt of such information, the petitioner is permitted to pay the one time tax to the respondent without prejudice to their rights in the revision to be filed as against such imposition of tax and compounding fee. On receipt of such payment of tax, the respondent shall forthwith release the goods. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar

vsi To The Deputy Commercial Tax Officer Pattamur Check Post Villupuram.

+1cc to Mr.Adhiy Areddy, Advocate, S.R.No.15406 nr(CO) md(13/03/2017) W.P.No.5974 of 2017