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Madras High CourtWP/13693/2016disposed of

Shri Subh Granites Private Ltd v. The Commercial Tax Officer

2016-04-13Honourable Mr Justice M.Duraiswamy2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 13.04.2016

CORAM

THE HON'BLE Mr. JUSTICE M.DURAISWAMY W.P.No.13693 of 2016 and W.M.P.No.11985 of 2016 Shri Subh Granites Private Limited rep by its Director Manoj Kumar Pareck S.Y.No.75/1-A, 1-D, 1-C, Samanapalli, Seepam Village, Shoolagiri, Hosur - 635 117.

... Petitioner Vs.

1.The Commercial Tax Officer, Roving Squad - 1, Enforcement (North), Chennai - 600 006.

2.The Assistant Commissioner (CT), Hosur (North), Hosur.

... Respondents Petition filed under Article 226 of The Constitution of India praying to issue a writ of certiorari to call for the records on the file of the 1st respondent in G.D.No.3/16-17/201617 dated 05.04.2016 and to quash the same as being without jurisdiction and authority of law.

For Petitioner : Mr.R.Senniappan For Respondents : Mr.Cibi Vishnu, Additional Government Pleader (Tax)

O R D E R

The petitioner has filed the above Writ Petition to issue a writ of certiorari to call for the records on the file of the 1st respondent dated 05.04.2016 and to quash the same. 2.The learned counsel appearing for the petitioner submitted that the petitioner is willing to pay the advanced tax and get the goods released.

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3.Mr.Cibi Vishnu, learned Additional Government Pleader (Tax) taking notice for the respondents submitted that on payment of the advanced tax, the goods can be released. 4.Having regard to the submissions made by the learned counsel on either side, taking into consideration the submissions made by the learned counsel for the petitioner that the petitioner is willing to pay the advanced tax, the impugned order dated 05.04.2016 is set aside. The petitioner is directed to pay the advanced tax before the 2nd respondent and on payment of the advanced tax, the respondents are directed to release the goods.

5.With these observations, the Writ Petition is disposed of. No costs. Consequently, the connected miscellaneous petition is closed.

-s/dAssistant Registrar True Copy Sub-Assistant Registrar To 1.The Commercial Tax Officer, Roving Squad - 1, Enforcement (North), Chennai - 600 006.

2.The Assistant Commissioner (CT), Hosur (North), Hosur.

+1 cc to Mr.R.Senniappan Vide sr.23232 W.P.No.13693 of 2016 and W.M.P.No.11985 of 2016 aa13/04/2016 https://hcservices.ecourts.gov.in/hcservices/