High Court Madras High Court

Micromax Informatics Ltd vs The Assistant Commissioner (Ct) on 6 April, 2011

Madras High Court
Micromax Informatics Ltd vs The Assistant Commissioner (Ct) on 6 April, 2011
       

  

  

 
 
 IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE: 6.4.2011

CORAM

THE HONOURABLE MR.JUSTICE M.JAICHANDREN

Writ Petition No.8516 of 2011


1    MICROMAX INFORMATICS LTD.                     [ PETITIONER  ]
     REP. BY ITS AUTHORISED REPRESENTATION 
     MR. SHARWAN KUMAR  
     NO.4,  G2,  ANJANA APARTMENTS  
     10TH STREET  NANGANALLUR  CHENNAI-61.


          Vs

     THE ASSISTANT COMMISSIONER  (CT)               
     PUZHAL CHECK POST (INCOMING) AT PETHIKUPPAM  
     GUMMUDIPOONDI-601 201.			[ RESPONDENT  ]	


Prayer: Petition filed seeking for a Writ of Mandamus directing the respondent to release the vehicle bearing Reg.No.DL IM 4421 after accepting the tax at the rate of 12.5% on the total value of the goods and waive the compoundable fee at two times.

		For Petitioner	  : Mr.P.Vishnu
		For Respondents    : 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 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.

Index:Yes/No 6.4.2011
Internet:Yes/No
lan
Note to Office:

Issue copy of the order 6.4.2011

To

THE ASSISTANT COMMISSIONER (CT)
PUZHAL CHECK POST (INCOMING) AT PETHIKUPPAM
GUMMUDIPOONDI-601 201

Issue copy of the order 6.4.2011
M.JAICHANDREN,J.

lan

Writ Petition No.8516 of 2011

6.4.2011