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Madras High CourtWP/41424/2016disposed of

Pipe Agencies v. The Deputy Commercial Tax

2016-11-25Honourable Mr Justice T. S. Sivagnanam3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 25.11.2016

CORAM

THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM W.P.No.41424 of 2016 & WMP No.35396 of 2016 Pipe Agencies rep. by its Proprietor .. Petitioner ..Vs..

The Deputy Commercial Tax Officer Katpadi Check Post Katpadi.

.. Respondent Prayer:

Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified mandamus to call for the records of the Respondent in his Proceedings in Goods Detention Notice No.1622/16-17 dated 21.112016 and quash the same and direct the Respondent to release the goods. For Petitioner : Mr.Adithya Reddy For Respondent : Mr.S.Kanmani Annamalai Addl. Government Pleader ****************

O R D E R

Heard Mr.Adithya Reddy, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepting notice on behalf of the respondent. By consent, the Writ Petition itself is taken up for final disposal. 2.The petitioner has come forward with this Writ Petition challenging the Goods Detention Notice dated 21.11.2016, issued by the respondent.

3.Though the petitioner submits that they have got requisite documents to substantiate their plea and substantiated the plea that the detention of the goods is not justified, the learned counsel on instructions submits that the petitioner is ready and willing to pay the one time tax.

4.In any event as the petitioner is ready and willing to pay one time tax, the learned Additional Government Pleader would submit that if the petitioner pays the one time tax, then appropriate orders may be passed by this Court. 5.In the light of the above, there will be a direction to the respondent to quantify the one time tax within 24 hours from the date of receipt of a copy of this order and as soon the petitioner remits the one time tax, the goods and the vehicle shall forthwith be released. After the release of the goods, it is open to the petitioner to challenge the action initiated by the respondent, by filing a Revision Petition before the concerned Joint Commissioner and raise all contentions which have been raised in this Writ Petition. It is made clear that payment of one time tax is subject to the outcome of the Revision to be filed by the petitioner, before the concerned Joint Commissioner.

The Writ Petition is disposed of on the above terms. No costs.

Consequently, connected Miscellaneous Petition is closed.

-s/dAssistant Registrar True Copy Sub-Assistant Registrar rpa To The Deputy Commercial Tax Officer Katpadi Check Post Katpadi.

+1 cc to Special Government pleader Tax sr 69226 +1 cc to Mr.Adithya Reddy Advocate sr 68988 W.P.No.41424 of 2016 sv(co) aa25/11/2016