IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 12-04-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.9692 of 2011 and M.P.No.1 of 2011 MACAWBER BEEKAY Pvt. Limited, Rep. By its Managing Director, P.N.Sasidharan Nair, Beekay House, L-8, Green Park Extension, New Delhi-110 016. .. Petitioner. Versus The Checkpost Officer/ Assistant Commercial Tax Officer, Pethikuppam Checkpost (Incoming), Gummidipoondi. .. Respondent. Prayer: Petition filed seeking for a writ of Certiorarified Mandamus, to call for the records and quash the proceedings of the respondent herein in G.D.No.4127/2010-11, dated 24.3.2011. For Petitioner : Mr.N.Inbarajan For Respondent : Mr.R.Mahadevan (AGP) (Taxes) O R D E R
1. 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.
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 is closed.
csh
To
The Checkpost Officer/
Assistant Commercial Tax Officer,
Pethikuppam Checkpost (Incoming),
Gummidipoondi
