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Madras High CourtWP/15623/2017disposed of

Hitachi Koki India Pvt. Ltd., v. The Commercial Tax Officer

2017-06-21Honourable Mr Justice K. Ravichandrabaabu3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 21.06.2017

CORAM

THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU Writ Petition No.15623 of 2017 Hitachi Kolki India Pvt. Ltd., Represented by its Deputy Manager Commercial A.R.Murugavel No.34, Eldams Road, Alwarpet, Chennai-18.

...Petitioner

Vs.

The Commercial Tax Officer (Enforcement) Roving Squad Vellore.

... Respondent Prayer:

Writ petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari, to call for the records of the respondent in G.D.No.559/2017-18 dated 15.06.2017 and quash the same.

For Petitioner : Mr.R.Kumar For Respondent : Mr.K.Venkatesh Government Advocate

O R D E R

Mr.K.Venkatesh, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself.

2. The petitioner is aggrieved by the Goods Detention Notice dated 15.06.2017.

3. Heard both sides.

4. It is seen that the respondent had detained the goods and the lorry bearing Registration No.TN-70-E-5163 on 15.06.2017, followed by issuance of Goods Detention Notice impugned in this writ petition indicating some reasons for detention of such

goods. Needless to say, that it is for the petitioner to work out his remedy before the concerned Revisional Authority, if an order fixing the quantum of tax and compounding fee is passed by the respondent. It is seen that the respondent has not passed any order so far, except issuing the impugned detention notice.

5. Learned counsel for the petitioner submits that since the goods has to reach its destination urgently, the petitioner would pay the one time tax liability without prejudice to their rights and contentions to be agitated before the Revisional Authority.

6. Learned Government Advocate submitted that the respondent will pass an order fixing the quantum of tax and compounding fee immediately and therefore, the petitioner can challenge the same before the Revisional Authority.

7. Considering the fact that the goods are detained and that the petitioner is also coming forward to pay one time tax liability, however, without prejudice to their rights and contentions to be raised before the Revisional Authority, I am of the view that the interest of both parties will be protected by passing the following order in this writ petition. Accordingly, this writ petition is disposed of as follows: a) The respondent shall pass an order fixing the quantum of tax liability and compounding fee K.RAVICHANDRABAABU,J.

mk immediately on receipt of a copy of this order. On fixing such quantum and passing such an order, the petitioner is permitted to pay one time tax liability as fixed by the respondent before the respondent immediately, without prejudice.

b) On such payment, the respondent shall release the goods forthwith.

c) The petitioner is at liberty to challenge the final order passed by the respondent before the Revisional Authority raising all the grounds. No costs.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar mk

To The Commercial Tax Officer (Enforcement) Roving Squad Vellore.

+1cc to Mr.Kumar, Advocate, S.R.No.43375 W.P.No.15623 of 2017 AD(CO) RS(21/06/2017)