M/S.Delhi Baroda Road Carriers v. The Deputy Commercial Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 10.11.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.Nos.39315 & 39316 of 2016 1 M/s.Delhi Baroda Road Carriers (P) Ltd. By its Authorized Signatory Mr. Akhilesh Kumar Pandey No.9/1C Kurinji Nagar Nettapakkam Pudhucherry-605 106. ... Petitioner in both the W.Ps.

Vs 1 The Deputy Commercial Tax Officer Kandamangalam Check Post @ Lingareddipalayam.

... Respondent in both the W.Ps.

Prayer : Writ Petitions have been filed under Article 226 of the Constitution of India to issue Writ of Certiorari, to call upon the connected records of the Goods Detention Notice Nos.3718/2016-2017 and 3717/2016-2017, dated 26.10.2016, respectively, passed by the respondent herein and quash the same. For Petitioner : Mr.Adithya Reddy in both the W.Ps For Respondent :Mr.K.Venkatesh,G.A.in both the W.Ps.

COMMON ORDER Heard Mr.Adithya Reddy, the learned counsel for the petitioner and Mr.K.Venkatesh, the learned Government Advocate, who accepts notice on behalf of the respondent and with the consent of either side, the writ petitions are taken up for final disposal.

2. The petitioner in these writ petitions challenges the goods detention notices issued by the respondent, by which the respondent has detained the goods with a view to safe-guard the interest of the revenue. After the notices were issued, the respondent has also issued compounding notices. https://hcservices.ecourts.gov.in/hcservices/

3. The learned counsel for the petitioner submits that without prejudice to the petitioner's right, they are willing to pay 'one time tax', as quantified by the respondent and prays for release of the goods and the vehicles.

4. The learned Government Advocate submits that if the petitioner pays 'one time tax', appropriate orders will be passed.

5. In the light of the above, the petitioner is directed to remit 'one time tax' as quantified by the respondent in the notices, dated 26.10.2016, at Rs.80,493/- (Rupees eighty thousand four hundred and ninety three only) in each writ petitions and if the same are paid, the goods shall forthwith be released along with the vehicles. Thereafter, it is open to the petitioner to file a revision before the concerned Joint Commissioner, challenging the compounding notice . The writ petitions are disposed of accordingly. No costs. Sd/- Asst.Registrar (CCC) /true copy/ Sub Asst. Registrar To The Deputy Commercial Tax Officer Kandamangalam Check Post @ Lingareddipalayam.

+2 cc's to M/s.Adithyareddy, advocate,sr.64684, 686 +1 cc to Spl.Government Pleader,sr.64779.

ak(co) krd 10/11 W.P.Nos.39315 & 39316 of 2016 https://hcservices.ecourts.gov.in/hcservices/