M/S.Damani Dyestuff Ltd vs The Commercial Tax Officer on 1 March, 2011

       

  

  

 
 
 IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 01-03-2011

CORAM

THE HONOURABLE MR.JUSTICE M.JAICHANDREN

Writ Petition No.5076 of 2011
and
M.P.No.1 of 2011


M/s.Damani Dyestuff Ltd.,
Represented by Director,
F-39, Spencer Plaza, Phase-I,
Anna Salai, Chennai-600 002.					.. Petitioner.

Versus

1.The Commercial Tax Officer,
  Roving Squad-I,
  Enforcement (South),
  PAPJM Building,
  Greams Road,
  Chennai-600 006.						
2.The Assistant Commissioner (CT)
  Anna Salai-III Asst Circle,
  Chennai.								.. Respondents


Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the impugned proceedings of the first respondent in G.D.No.50/2010-2011 and quash the impugned proceedings dt.25.02.2011 and further direct the first respondent to release the detained 7200 ltrs of Synthetic Overcoat Special 72 Carbos accompanied with Stock Transfer Invoice No.DDL/TRNF/5052 dt.15.02.2011 without imposing any condition of payment of one time tax and penalty at two times as compounding fee.
		For Petitioner	: 	Mr.P.Rajkumar

		For Respondent :  	Mr.K.Radhakrishnan,
						Government Advocate(Tax)



O R D E R

Heard the learned counsel appearing for the petitioner and the learned Government Advocate(Tax)appearing on behalf of the respondent.

2.At this stage of the hearing of the Writ Petition, the learned Government Advocate(Tax) appearing on behalf of the respondents, on instructions, had submitted that the commodity in question, shall be released by the first respondent on payment of the tax due i.e. Rs.1,01,063/-, by the petitioner.

3.In view of the submission made by the Government Advocate(Tax) appearing on behalf of the respondents, the first respondent is directed to release the commodity in question, on the petitioner making the payment of the amount of tax due, as stated above. However, it is made clear that it would be open to the petitioner to challenge the tax liability, as well as the compounding fee, assessed by the respondents,before the appropriate authority, in the manner known to law.

This Writ Petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.

arr

To

1.The Commercial Tax Officer,
Roving Squad-I,
Enforcement (South),
PAPJM Building,
Greams Road,
Chennai-600 006.

2.The Assistant Commissioner (CT)
Anna Salai-III Asst Circle,
Chennai