IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 02-03-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.5242 of 2011 and M.P.Nos.1 and 2 of 2011 M/s.Thermax Limited, Rep. By its Manager K.S.Vedhanarayanan Fathima Akthar Court, 3rd Floor No.453, Anna Salai, Teynampet Chennai-600 018. .. Petitioner. Versus The Assistant Commercial Tax Officer, Check Post Officer, Puzhal Check Post, Chennai-66. .. Respondent. Prayer: Petition filed seeking for a Writ of Certiorari, calling for the records on the file of the respondent herein vide G.D.N.No.3535/10-11, dated 25.02.2011 and consequent Compounding Notice dated 26/02/2011 and quash the same. For Petitioner : Mr.K.R.Krishnan For Respondent : Mr.K.Radhakrishnan Government Advocate (Taxes) O R D E R
Heard the learned counsel appearing for the petitioner and the learned Government Advocate for Taxes, appearing for the respondent.
M.JAICHANDREN J.,
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2. 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.
The writ petition is disposed of accordingly. No costs. Connected M.P.Nos.1 and 2 of 2011 are closed.
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To
The Assistant Commercial Tax Officer,
Check Post Officer,
Puzhal Check Post,
Chennai 66