Madras High CourtWP/15159/2016disposed of

M/S.Chandra Dhall Mill, v. The Deputy Commercial Tax

2016-04-25Honourable Mr Justice M.Duraiswamy2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 25.04.2016

CORAM

THE HONOURABLE Mr. JUSTICE M.DURAISWAMY W.P.No.15159 of 2016 & W.M.P.Nos.13202 & 13203 of 2016 M/s.Chandra Dhall Mill Represented by its Authorised Signatory V.Muneeswaran 2/630C1, Srinivasa Nagar Sorispuram Tuticorin- 01 ... Petitioner Vs.

The Deputy Commercial Tax Officer Check Post Officer Puzhal Check Post Chennai - 600 066.

... Respondent Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling for the records in GD Notice 4029/2016-17 dated 17.4.2015 issued by the respondent and to quash the same as illegal, arbitrary and in violation of the provisions of the TNVAT Act and direct the respondent to release the consignments detained on 17.4.2016.

For Petitioner : Mr. S.Karunakar For Respondent : Mr.Cibi Vishnu Additional Government Pleader (Taxes)

ORDER

The petitioner has filed the above writ petition to issue a Writ of Certiorarified Mandamus, calling for the records in GD Notice No.4029/ 2016-17, dated 17.4.2015 issued by the respondent, to quash the same and to direct the respondent to release the consignments detained on 17.4.2016.

2. According to the petitioner, they are registered dealer carrying on business on the file of Commercial Tax Office, Tuticorin. Both the consignees, viz., https://hcservices.ecourts.gov.in/hcservices/

(i) Atavitiyya Traders, Srikakulam, Andhra Pradesh; and (ii) Korodo Vasudeva Rao, Srikakulam, Andhra Padesh are registered dealers. Further, according to the petitioner, in spite of petitioner's consignment was accompanied with all the documents, the documents were detained by the respondent on 17.04.2016 and that in spite of the petitioner's request, the goods were not released.

3. Mr. S.Karunakaran, learned counsel appearing for the petitioner submitted that the petitioner is willing to pay the one time tax component to be quantified by the respondent and on payment of one time tax, the respondent may be directed to release the goods.

4. Mr.Cibi Vishnu, learned Additional Government Pleader (Taxes), takes notice for the respondent and submitted that on payment of one time tax to be quantified by the respondent, the respondent may be directed to release the goods.

5. Having regard to the submissions made by the learned counsel on either side, I direct the respondent to quantify the one time tax component payable by the petitioner, within a period of two days from the date of receipt of a copy of this order and on payment of one time tax to be quantified by the respondent, the respondent is directed to release the vehicle and the goods forthwith.

With these observations, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar Rj To The Deputy Commercial Tax Officer Check Post Officer Puzhal Check Post Chennai - 600 066.

+1cc to Mr.S.Karunakar, Advocate, S.R.No.25337 W.P.No.15159 of 2016 & W.M.P.Nos.13202 & 13203 of 2016 https://hcservices.ecourts.gov.in/hcservices/ VS(CO) CA(25/04/2016)