Madras High CourtWP/35018/2016disposed of

Tvl.Vishnu Balaji Enterprises v. The Deputy Commercial Tax

2016-10-04Honourable Mr Justice T. S. Sivagnanam2 pages

In the High Court of Judicature at Madras Dated : 04.10.2016 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition No.35018 of 2016 Tvl.Vishnu Balaji Enterprises rep.by its Proprietor R.Sampath

...Petitioner

Vs The Deputy Commercial Tax Officer, Kandamangalam Check Post, Lingareddipalayam.

...Respondent

PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records of the respondent in his proceedings in G.D.No.3709/2016-17 dated 15.9.2016, quash the same as illegal and direct the respondent to release the goods detained vide goods detention notice in G.D.No.3709/2016-17 dated 15.9.2016. For Petitioner :

Mr.P.R.Kumar For Respondent :

Mr.C.T.Ramesh, AGP

ORDER

Mr.C.T.Ramesh, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal.

2. The petitioner has challenged the goods detention notice dated 15.9.2016 issued by the respondent, who has also quantified the tax payable by the petitioner.

3. The learned counsel for the petitioner, on instructions, submits that they are willing to pay the one time tax as quantified in the impugned notice.

4. The learned Additional Government Pleader does not have any serious objections, if the petitioner is directed to pay the one time tax and if the goods are directed to be released.

5. In the light of the above, the writ petition is disposed https://hcservices.ecourts.gov.in/hcservices/

of with a direction to the petitioner to pay the one time tax as quantified by the respondent in the impugned notice and after making payment, the goods shall be released to the petitioner forthwith, leaving it open to the petitioner to work out their remedies in accordance with the provisions of the Tamil Nadu Value Added Tax Act, 2006. No costs.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar To The Deputy Commercial Tax Officer, Kandamangalam Check Post, Lingareddipalayam.

1 cc to Special Government Pleader(T), sr.57062 1 cc to Mr.P.R.Kumar, Advocate, sr.56820 WP.No.35018 of 2016 kji co kra 04.10.2016 https://hcservices.ecourts.gov.in/hcservices/