IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE: 28.4.2011
CORAM
THE HONOURABLE MR.JUSTICE M.JAICHANDREN
Writ Petition No.11680 of 2011
SIMPLEX INFRASTRUCTURE LIMITED [ PETITIONER ]
REP. BY ITS MANAGEMENT ADVISOR
J.S.RAGHAVAN
NO.57 PANTHEON ROAD EGMORE CHENNAI-8.
Vs
1 THE ASSISTANT COMMERCIAL TAX [ RESPONDENT ]
OFFICER (CHECK POST OFFICER)
PUZHAL CHECK POST CHENNAI-66.
Prayer: Petition filed seeking for a Writ of Certiorari to call for the records on the files of the respondent herein in his Goods Detention Notice No.2565/11-12 dated 23.4.2011 and to quash the same as wholly illegal and without jurisdiction.
For Petitioner : Mr.N.Inbarajan
For Respondents : Mr.R.Mahadevan
AGP (T)
O R D E R
1. Heard the learned counsel appearing for the petitioner and the 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.
iii) 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 petition No.1 of 2011 is closed.
lan
To:
1 THE ASSISTANT COMMERCIAL TAX
OFFICER (CHECK POST OFFICER)
PUZHAL CHECK POST
CHENNAI 66