IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 21.04.2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.10340 of 2011 and M.P.Nos.1 and 2of 2011 Madhucon Projects Limited, Represented by GVLN Sastry, Manager (F&A), KM 216, NH 45, Madurai Tuticorin Road, Senthilkkari, Ettayapuram, Tuticorin. .. Petitioner. Versus Assistant Commercial Tax Officer, Puzhal Check Post, Puzhal, Chennai 600 066. .. Respondent. Prayer: Petition filed seeking for a Writ of Certiorari, to call for the records of the respondent in Goods Detention Notice No.2543/2011-12 dated 15.04.2011 and quash the same. For Petitioner : Mr.Joseph Prabakar For Respondent : Mr.R.Mahadevan, AGP (T) ****** O R D E R
1. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader (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 petitions are closed.
Index:Yes/No 21.04.2011
Internet:Yes/No
cse
Note to Office:
Issue copy of the order on 21.04.2011
To
Assistant Commercial Tax Officer,
Puzhal Check Post,
Puzhal,
Chennai 600 066.
Issue order on 21.04.2011
M.JAICHANDREN,J.
cse
Writ Petition No.10340 of 2011
and
M.P.Nos.1 and 2of 2011
21.04.2011