A.Chandra Raj, Manager, v. Deputy Commercial Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 21.06.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.20913 of 2016 A.Chandra Raj Manager Bell Lorry Agencies 359, TTL Road, Opp. TNEB Sivakasi-626 123 .. Petitioner Vs.

The Deputy Commercial Tax Officer Check Post Hosur Krishnagiri District .. Respondent Prayer: This Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorarified Mandamus calling for the records of the respondent in Goods Detention Notice No.00011200 dated 11.06.2016 and quash the same and direct the respondent to release the goods. For Petitioner : Mr.Adithya Reddy For Respondents : Mr.V.Haribabau Additional Government Pleader

O R D E R

Heard Mr.Adithya Reddy, learned counsel for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader appearing for the respondent. With the consent of learned counsel appearing on either side, the writ petition itself is taken up for final disposal.

2. The petitioner has filed this writ petition challenging the Goods Detention notice issued by the respondent.

3. The learned counsel for the petitioner, on instructions, submitted that the goods may be directed to be returned to the petitioner subject to payment of one time tax and the petitioner may be permitted to adjudicate all other https://hcservices.ecourts.gov.in/hcservices/

issues by resorting to the provisions in Tamil Nadu Value Added Tax Act, 2006.

4. The learned Additional Government Pleader, on instructions, submitted that the respondent may be directed to quantify the one time tax and on remittance of the same, the goods shall be directed to be released subject to further remedies available to the petitioner under the Act.

5. In the light of the above stand, the writ petition is disposed of by directing the respondent to quantify the one time tax within 24 hours from the date of receipt of a copy of this order. On the petitioner remitting the one time tax as quantified by the respondent, the goods in question shall forthwith be released. Thereafter, it is open to the petitioner to work out his other remedies in accordance with the provisions of the Act. No costs.

Sd/- Assistant Registrar(CS-IV) //True Copy// Sub Assistant Registrar gpa To The Deputy Commercial Tax Officer Check Post Hosur Krishnagiri District 1 cc to M/s.Aditya Reddy, Advocate, sr.34040 W.P.No.20913 of 2016 nm co kra 21.06.2016 https://hcservices.ecourts.gov.in/hcservices/