R.Valarmathi, v. Deputy Commercial Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 14.07.2017

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.3711 of 2017 and W.M.P.Nos.3776 & 3777 of 2017 R.Valarmathi, Rep. by Raja & Co., No.12, Singarapet, Shevapet, Salem - 636 002.

... Petitioner Vs.

1.Deputy Commercial Tax Officer (Enf), Check Point-1, Hosur.

2.K.Selvaraj 3.Sagoserve Society, Omalur Main Road, Jagir Ammapalayam, Salem - 636 302.

(R-3 is impleaded as per order dated 23.02.2017 in W.P.No.3711/2017 and W.M.P.Nos.3776 and 3777/2017) 4.The Designated Officer, Food, Safety and Drug Department, Collectors Office Campus, Krishnagiri District.

(R-4 is amended as per order dated 27.03.2017 in W.P.No.3771/2017) ... Respondents Prayer: Petition filed under Article 226 of the Constitution of India to issue a writ of certiorari calling for the records relating to the impugned order passed by the first respondent bearing Form No.041 goods detention Notice No.00005175/2016-17 dated 07.01.2017, quash the same.

For Petitioner : G.Murugendran For Respondents : Mr.S.Kanmani Annamalai, Additional Government Pleader (For R1) Mr.K.Nagendra Prasad for R2 Mr.U.Karunakaran for R3 Mrs.A.Srijayanthi Spl.G.P., for R4

O R D E R

Heard Mr.G.Murugendran, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the first respondent, Mr.K.Nagendra Prasad, learned counsel for the second respondent, Mr.U.Karunakaran, learned counsel for the third respondent and Mrs.A.Srijayanthi, learned Special Government Pleader appearing for the fourth respondent. With the consent on either side, the writ petition itself is taken up for disposal.

2.The petitioner challenges a goods detention notice issued by the first respondent, dated 07.01.2017. The reasons for detaining the goods are three in number:- i) The vehicle did not stop in Thouppur Out Check Post; ii)There is under valuation of the goods;

iiI)The dealer's Registration has been cancelled; 3.The petitioner submitted her objections stating that she has purchased the sagoserve from the third respondent viz., the Sagoserve Society and all documents were available and to substantiate that the vehicle stopped in the check post, he also impleaded the driver as the second respondent. Thus, it appears that the Check Post Officer was satisfied and was not inclined to proceed further, but issued a notice to the petitioner on 10.01.2017, directing the petitioner to take the vehicle along with the sago to the Deputy Commercial Tax Officer, Hosur office at 10:00 a.m. on 12.01.2017. The reason for issuing such a direction was to examine as to what is the quality of the sago transported whether there was any impurity or any unauthorized bleaching done using acidic substances.

The petitioner accordingly produced the lorry along with the goods before the concerned Officer and samples were drawn and sent for testing to the Food Analysis Laboratory, Guindy, Chennai -3. 4.When the matter was brought to the notice of this Court on an earlier occasion, the Court impleaded the 3rd and 4th respondents as respondents in the Writ Petition so as to ascertain as to what is the result of the test report. Today when the matter is heard, the learned Special Government Pleader for the fourth respondent produced the test report in a sealed cover, which was opened in the Court and the report reads as follows and for better appreciation the scanned copy of the report is incorporated herein.

5. In terms of the above test report, it is evident that the sago conforms to the standards for the test carried out under Regulation 2.4.14(2) of the Food Safety and Standards (Food Products Standards and Food Additives), Regulations, 2011 r/w 4

(31) 2016/Tamilnadu/Enf/FSSAI, New Delhi, dated 28.03.2017. 6.In the light of the above, the Writ Petition is allowed and the impugned proceedings are set aside and the first respondent is directed to release the goods forthwith on production of copy of this order. No costs. Consequently, the connected miscellaneous petitions are closed. Sd/- Asst.Registrar /true copy/ Sub Asst. Registrar abr/pbn To

1. Deputy Commercial Tax Officer (Enf), Check Point-1, Hosur.

2. Sagoserve Society, Omalur Main Road, Jagir Ammapalayam, Salem - 636 302.

3. The Designated Officer, Food, Safety and Drug Department, Collectors Office Campus, Krishnagiri District.

+1cc to Mr.Murugendran, Advocate in sr.no.50203 +1cc to Special Government Pleader in sr.no.49623 W.P.No.3711 of 2017 LRS(CO) NR 20/07/2017