Madras High CourtWP/29795/2016disposed of

M/S.Chaganraj And Co v. The Commercial Tax Officer

2016-08-26Honourable Mr Justice T. S. Sivagnanam2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 26.08.2016

CORAM

THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM W.P.No.29795 of 2016 M/s.Chaganraj and Co, Rep by its Proprietor R.Punith Munoth N.14, Kasi Chetty St, I Floor, Chennai - 600 079.

.. Petitioner ..Vs..

The Commercial Tax Officer Roving Squad IV Enforcement (Central) Greams Road Chennai 600 006.

.. Respondent Prayer Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus calling for the records of the respondent in his proceedings in G.D.No.1563/RS-IV/C1 dated 22.08.2016, quash the same as illegal and direct the respondent to release the goods detained vide goods detention notice in G.D.No.1563/RS-IV/C1 dated 22.08.2016. For Petitioner : Mr.P.R.Kumar For Respondent : Mr.S.Kanmani Annamalai, A.G.P.,

ORDER

Heard Mr.P.R.Kumar, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent and with the consent of either side, the writ petition itself is taken up for final disposal.

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2.The petitioner in this writ petition challenges the goods detention notice dated 22.08.2016 issued by the respondent. It is submitted by the learned counsel appearing for the petitioner that the petitioner is ready and willing to pay the one time tax to enable the vehicle to be released.

3.The learned Additional Government Pleader appearing for the respondent would submit that the petitioner may be directed to pay the one time tax and also file a revision before the Joint Commissioner and subject to such condition, the goods may be released.

4.In the light of the above, the petitioner is directed to pay the one time tax as quantified by the respondent and on remittance of the same, the goods shall be released forthwith. Further, the petitioner is directed to file a revision before the concerned Joint Commissioner within a period of two weeks thereafter.

5.The writ petition is disposed of with the above directions. No costs.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar To The Commercial Tax Officer Roving Squad IV Enforcement (Central) Greams Road Chennai 600 006.

+1cc to the Special Government Pleader Sr.48500 1cc to Mr.P.R.Kumar, Advocate Sr.48316 W.P.No.29795 of 2016 nrjk[co] srg 26/08/2016 https://hcservices.ecourts.gov.in/hcservices/