IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.03.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN W.P.No.7719 of 2011 and M.P.No.1 of 2011 Mankind Pharma Limited, Represented by Moti & Company Agencies, Sanjay Golechha, P.A. Holder No.11, Appakannu Street, Royapettah, Chennai 14. .. Petitioner. Versus 1.The Assistant Commercial Tax Officer, Central Parcel Office, Chennai-600 003. 2.The Assistant Commissioner, Royapettah II Assessment Circle, Chennai 600 028. .. Respondents. Prayer: This writ petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records on the files of the first respondent herein in his GD No.01/2010-11 dated 16.03.2011 and quash the same while directing the release of the consignment detained in GD No.01/2010-11 dated 16.03.2011 without the demand of tax and composition fee. For Petitioner : Mr.N.Sriprakash For Respondents : Mr.R.Mahadevan (AGP) (Taxes) 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 respondents.
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 respondents shall complete the adjudication process, as expeditiously as possible.
4. The writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.
cse
To
1.The Assistant Commercial Tax Officer,
Central Parcel Office,
Chennai-600 003.
2.The Assistant Commissioner,
Royapettah II Assessment Circle,
Chennai 600 028