M/S. Kitply Industries Limited v. The Deputy Commercial Tax

In the High Court of Judicature at Madras Dated : 07.10.2016 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition No.35792 of 2016 & WMP.Nos.30739 and 30740 of 2016 M/s.Kitply Industries Ltd., rep.by its Branch Manager B.Narayan Rao

...Petitioner

Vs The Deputy Commercial Tax Officer, Roving Squad, Villupuram.

...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 on the file of the respondent in Goods Detention Notice No.1168 dated 5.10.2016, quash the same as illegal and direct the respondent to release the consignment detained under Goods Detention Notice No.1168 dated 5.10.2016.

For Petitioner :

Mr.T.Pramod Kumar Chopda For Respondent :

Mr.K.Venkatesh, GA

ORDER

Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal.

(2)

2. In this writ petition, the petitioner challenges a goods detention notice issued by the respondent. The reason for detention is on account of the alleged mistake committed by the petitioner.

3. The petitioner does not dispute the fact that in Form LL in Section C where the description of the goods/commodity has to be given, the petitioner has given it as 'plastic raw materials - plywoods'. According to the petitioner, the goods, which were transported, were only plywoods, but not plastic raw materials and it is a mistake.

4. However, this issue has to be factually established by the petitioner before the Competent Authority.

5. The learned counsel for the petitioner submits that since the vehicle along with the goods have been detained from 5.10.2016, the petitioner is willing to pay the one time tax.

6. Accordingly, the writ petition is disposed of by directing the respondent to quantify the one time tax and intimate the petitioner within 24 hours from the date of receipt of a copy of this order. On the petitioner remitting the one time tax, the goods shall be released forthwith to the petitioner and thereafter the petitioner can file a revision before the appropriate Joint Commissioner of Commercial Taxes and canvass all the points. No costs. Consequently, the above WMPs are closed. 07.10.2016 Internet : Yes

T.S.SIVAGNANAM,J RS To The Deputy Commercial Tax Officer, Roving Squad, Villupuram. WP.No.35792 of 2016 & WMP.Nos.30739 & 30740 of 2016 07.10.2016