M/S.Rkg Polychem India Private v. The Deputy Commercial Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 13.04.2016

CORAM

THE HON'BLE Mr. JUSTICE M.DURAISWAMY W.P.No.13762 of 2016 and W.M.P.No.12059 of 2016 M/s.RKG Polychem India Private Limited, rep by its Director K.Sheela, No.6, North Vanian Vilai Street, Tuticorin - 628 001.

... Petitioner Vs.

1.The Deputy Commercial Tax Officer, Kandamangalam Check Post, @ Lingareddypalayam, Villupuram District.

2.The Joint Commissioner (CT), Enforcement, Vellore Division, Vellore.

3.The Assistant Commissioner (CT)-I, Tuticorin Assessment Circle, Tuticorin.

4.The Joint Commissioner (CT), No.4, Bharathiar Salai, Fort Round Road, CT Building, Vellore - 632 001.

... Respondents Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus to call for the records of the 1st respondent in Goods Detention Notice No.3622 dated 27.12.2015 and to quash the same and further direct the 1st respondent to refund the amount of compounding fee of Rs.78,885/- collected from the petitioner without authority of law and being contrary to the statutory provisions under the TNVAT Act, 2006.

For Petitioner : Mr.V.Sundareswaran 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 certiorarified mandamus to call for the records of the 1st respondent in Goods Detention Notice No.3622 dated 27.12.2015 and to quash the same and to further direct the 1st respondent to refund the amount of compounding fee of Rs.78,885/- collected from the petitioner without authority of law and being contrary to the statutory provisions under the TNVAT Act, 2006. 2.When the matter is taken up for hearing today, Mr.V.Sundareswaran, learned counsel appearing for the petitioner submitted that the petitioner may be given liberty to file Revision before the Revisional Authority within a stipulated time.

3.Mr.Cibi Vishnu, learned Additional Government Pleader (Tax) taking notice for the respondents submitted that liberty as sought for by the petitioner can be granted. 4.Having regard to the submissions made by the learned counsel on either side, I give liberty to the petitioner to challenge the impugned order dated 27.12.2015 within a period of four weeks from the date of receipt of a copy of this order. 5.With these observations, the Writ Petition is closed. No costs. Consequently, the connected miscellaneous petition is closed.

Sd/- Asst.Registrar (CS IV ) /true copy/ Sub Asst. Registrar va To 1.The Deputy Commercial Tax Officer, Kandamangalam Check Post, @ Lingareddypalayam, Villupuram District.

2.The Joint Commissioner (CT), Enforcement, Vellore Division, Vellore.

3.The Assistant Commissioner (CT)-I, Tuticorin Assessment Circle, Tuticorin.

4.The Joint Commissioner (CT), No.4, Bharathiar Salai, Fort Round Road, CT Building, Vellore - 632 001.

1 cc to Mr.V. Soundareswaran, Advocate, Sr. 23549 1 cc to the Spl. Government Pleader (T), Sr. 23369 W.P.No.13762 of 2016 and W.M.P.No.12059 of 2016 EV (COO) kk 26/4