IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 10.06.2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.13506 of 2011 and M.P.No.1 of 2011 M/s.Hardrock Fabrication Private Limited, Rep. By its Authorised Signatory Mr.O.R.Kumar, Plot No.A-33/34(P), Phase VI, Gamharia, Jamshedpur, Jharkhand 832 108. .. Petitioner. Versus The Assistant Commercial Tax Officer, (Chect Post Office) Puzal Check-post (outgoing) Chennai 600 066. .. Respondent. Prayer: Petition filed seeking for a writ of Certiorari, to call for the records of the respondent in G.D.No.2639/2011-12 dated 05.06.2011 and the consequential proceedings dated 06.06.2011 and quash the same as illegal and without jurisdiction under the provisions of the Tamil Nadu Value Added Tax Act, 2006 read with Central Sales Tax Act, 1956. For Petitioner : Mr.V.Sundareswaran For Respondent : Mr.Kanmani Annamalai, GA (Taxes) O R D E R
Heard the learned counsel appearing for the petitioner and the learned Government Advocate 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.
cse
To
The Assistant Commercial Tax Officer,
(Chect Post Office)
Puzal Check-post (outgoing)
Chennai 600 066