M/S.N.L.Traders, v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04.05.2016

CORAM

THE HON'BLE MR. JUSTICE K.K.SASIDHARAN W.P. No.17266 of 2016 and W.M.P.No.14744 of 2016 M/s. N.L.Traders

...Petitioner

Vs.

1. The Assistant Commissioner (CT) Villupuram I Circle, Villupuram District.

2. The Deputy Commercial Tax Officer Checkpost Officer, K.G.Chavady, Coimbatore, Coimbatore District.

... Respondents Prayer : 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 2nd respondent in his impugned proceedings in GDR No.29/2016-17 dated 28.04.2016 quash the same as illegal and against the provisions of the Act. For Petitioner : Ms.R.Hemalatha For Respondents : Mr.V.Haribabu, Addl. Govt. Pleader

O R D E R

By consent, the writ petition is taken up for final disposal during the time of admission.

2. Heard the learned counsel for the petitioner and the learned Additional Government Pleader [Taxes] on behalf of the respondents.

3. This writ petition is directed against the proceedings dated 28.04.2016, whereby and where under, the respondent impounded the vehicle bearing registration No.TN-30-AR-9012, carrying high speed diesel, transported by the petitioner. The petitioner was directed to pay the tax for compounding the offence. Feeling aggrieved, the petitioner is before this Court.

4. The learned counsel for the petitioner submitted that without prejudice to the contentions taken in the writ petition, the petitioner is prepared to pay the tax for compounding the offence.

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5. The petitioner is directed to pay the tax demanded by the respondent, vide proceedings dated 28.04.2016. Thereafter, the matter will be referred to the adjudicating authority for adjudication. The respondent is directed to release the goods and the vehicle, forthwith on payment of tax amount.

6. The writ petition is disposed of with the above direction. Consequently, connected miscellaneous petition is closed. No costs.

Sd/- Vacation Officer /true copy/ Sub Asst. Registrar rms To

1. The Assistant Commissioner (CT) Villupuram I Circle, Villupuram District.

2. The Deputy Commercial Tax Officer Checkpost Officer, K.G.Chavady, Coimbatore, Coimbatore District.

1 cc to Ms.R. Hemalatha, Advocate, Sr. 28087 1 cc to Spl.Government Pleader, Sr. 28133 W.P. No.17266 of 2016 AD (CO) kk 6/5 https://hcservices.ecourts.gov.in/hcservices/