IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 29-04-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.11970 of 2011 and M.P.No.1 of 2011 Nursing Vanijya Private Limited, Represented by its Authorised Signatory, Shsh Narayan Munra, No.57, Pantheon Road, Egmore, Chennai-600 008. .. Petitioner. Versus The Assistant Commercial Tax Officer, (Checkpost Officer), Puzhal Checkpost, Chennai-600 056. .. Respondent. Prayer: Petition filed seeking for a Writ of Certiorari, to call for the records on the files of the respondent herein in Goods Detention Notice No.2506/11-12, dated 2.4.2011 and to quash the same. For Petitioner : Mr.N.Inbarajan For Respondents : 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. Consequently, Miscellaneous Petition is closed.
Index:Yes/No 29-04-2011
Internet:Yes/No
csh
Note to Office:
Issue copy of the order by 29-04-2011
To
The Assistant Commercial Tax Officer,
(Checkpost Officer),
Puzhal Checkpost, Chennai-600 056.
M.JAICHANDREN,J.
csh
Writ Petition No.11970 of 2011
29-04-2011