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Madras High CourtWP/34521/2016disposed of

Tvl. Mangaly Industries v. The Joint Commissioner(Ct)

2019-12-09Honourable Mr Justice C. Saravanan2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09.12.2019

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.34521 of 2016 and W.M.P.No.29756 of 2016 Tvl.Mangaly Industries Private Limited, Represented by its Manager, Mr.Friends Paul, B.O.C. Bye-Pass Road, Pattiakkara Palakkad, Kerala 678 014.

... Petitioner Vs.

1.The Joint Commissioner (CT), Enforcement Coimbatore.

2.The Check Post Officer/Deputy Commercial Tax Officer, Meenakshipuram Check Post, Sengottai.

... Respondents Prayer: Writ Petition is filed under article 226 of the Constitution of India, writ of Certiorarified Mandamus, calling for the records of the first respondent in his proceedings in Ref.No.1261/2016/A4 dated 23.09.2016 and quash the same and direct the respondents to forthwith release the lorry bearing Registration No.KL-14-H-6355 along with the consignment. For Petitioner : Mr.K.R.Krishnan For Respondents: Mr.V.Haribabu Additional Government Pleader.

O R D E R

This petition is filed to call for the records of the first respondent in his proceedings in Ref.No.1261/2016/A4 dated 23.09.2016 and quash the same and direct the respondents to forthwith release the lorry bearing Registration No.KL-14-H-6355 along with the consignment.

https://hcservices.ecourts.gov.in/hcservices/

2. The learned counsel for the petitioner submits that pursuant to the impugned order dated 23.09.2016, the petitioner have not only paid the disputed tax but also furnished the Bank Guarantee. Therefore the petitioner may be given liberty to file the revision petition before the Joint Commissioner.

3. Since the submission of the learned counsel for the petitioner is fair, the petitioner is at liberty to the file revision petition under Section 54 of the TNVAT Act within 15 days from the date of receipt of copy of this order. Accordingly, this writ petition is disposed of. No costs. Connected Miscellaneous Petition is closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar rst To 1.The Joint Commissioner (CT), Enforcement Coimbatore.

2.The Check Post Officer/Deputy Commercial Tax Officer, Meenakshipuram Check Post, Sengottai.

+1cc to the Special Government Pleader Sr.102644, 103287 +1cc to Mr.K.R.Krishnan, Advocate Sr.102994 W.P.No.34521 of 2016 and W.M.P.No.29756 of 2016 vd[co] srg 10/02/2020 https://hcservices.ecourts.gov.in/hcservices/