Sundaram Fasteners Ltd v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 24.3.2015.

CORAM

THE HON'BLE MR.JUSTICE S.VAIDYANATHAN W.P.No.8318 of 2015 and M.P.No.1 of 2015 Sundaram Fasteners Ltd (Represented by its Chief Financial Officer & Company Secretary V.G.Jaganathan) Korkadu Village Nettapakkam Commune Bahur Taluk Puducherry-605 110 Petitioner vs.

The Commercial Tax Officer Roving Squad-IV Enforcement (East) No.1 Greams Road Chennai-6.

Respondent Writ Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the file of the respondent herein in G.D. No.320/14-15 dated 20.3.2015 and quashing the same.

For Petitioner : Mr.N.Inbarajan For Respondents: Mr.Manoharan Sundaram, AGP(T)

ORDER

When the matter is taken up for final hearing it is represented that the petitioner is willing to pay one time charges viz., Rs.1,06,109/= determined by the respondent herein and on payment of such amount, the goods detained may be released.

2. In view of the submission made by the learned counsel for the petitioner, the writ petition is disposed of with an observation that it is open to the authorities to impose appropriate directions for the release of the goods and on remitting such amount, the goods shall be released by the respondent. If the petitioner has got any grievance with regard to the compounding fee that is imposed by the authority concerned, it is open to the petitioner to question the same by way of revision before the Joint Commissioner as contemplated under section 54 of the Tamil Nadu Value Added Tax Act, 2006. On https://hcservices.ecourts.gov.in/hcservices/

remitting such one time amount to be determined by the respondent, the goods can be released. No costs. The connected miscellaneous petitions are closed.

Sd/- Assistant Registrar Dated:26.3.15 True Copy Sub Assistant Registrar To The Commercial Tax Officer Roving Squad-IV Enforcement (East) No.1 Greams Road Chennai-6.

+1 cc to Mr.N.Inbarajan, Advocate,SR.16306 +1 cc to Spl.Government Pleader (T) sR.16529. krd 26/3 W.P.No.8318 of 2015 https://hcservices.ecourts.gov.in/hcservices/