IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 06-01-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.251 of 2011 and M.P.Nos.1 and 2 of 2011 M/s.Steel Firm rep. By its Partner J.Siddique No.70, Sembudoss Street, Chennai-600 001. .. Petitioner. Versus The Deputy Commercial Tax Officer, Roving Squad I, Enforcement (Central), Greams Road, Chennai-600 006. .. Respondent. Prayer: Petition filed seeking for a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in G.D.No.107/RS-I/C/2010-11, dated 4.1.2011 and quash the same, as illegal and direct the respondent to release the consignment detained on 4.1.2011 under G.D.No.107/RS-I/C/2010-11. For Petitioner : Mr.T.Pramodkumar Chopda For Respondent : Mr.R.Mahadevan (AGP) (Taxes) (R1) O R D E R
Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader for taxes, appearing on behalf of the respondent.
2. By consent of both the parties, the writ petition is taken up for final disposal.
3. In view of the similar orders passed by this Court in a number of writ petitions, including the order, dated 21.12.2010, made in W.P.No.29050 of 2010, the following order is passed:
i) The petitioner shall pay the amount of tax demanded by the authority, while passing the detention order.
ii) On payment of such tax amount, the goods detained shall be released and the same shall be subject to the final adjudication order, which may be passed by the authority concerned.
ii) It is made clear that, while making recovery of the tax amount due, the amount of tax already paid shall be deducted.
iv) The respondent shall complete the adjudication process, as expeditiously as possible.
4. The writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed.
csh
To
The Deputy Commercial Tax Officer,
Roving Squad I, Enforcement (Central),
Greams Road
Chennai 600 006