{"id":109578,"date":"2011-03-23T00:00:00","date_gmt":"2011-03-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-man-tech-co-vs-2-the-assistant-commercial-tax-on-23-march-2011"},"modified":"2015-03-08T21:06:37","modified_gmt":"2015-03-08T15:36:37","slug":"ms-man-tech-co-vs-2-the-assistant-commercial-tax-on-23-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-man-tech-co-vs-2-the-assistant-commercial-tax-on-23-march-2011","title":{"rendered":"M\/S. Man Tech Co vs 2 The Assistant Commercial Tax on 23 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S. Man Tech Co vs 2 The Assistant Commercial Tax on 23 March, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED:  23.3.2011\n\nCORAM\n\nTHE HON'BLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition No.7362 of 2011\n\n\n1    M\/S. MAN TECH CO.                       [ PETITIONER  ]\n     REPRESENTED BY ITS PARTNER  \n\t9-A  THANTHONI AMMAN KOIL STREET  \n\tRAILWAY COLONY,\n\t3RD STREET  AMINJIKARAI  CHENNAI-29.\n\n    Vs\n\n1    THE DEPUTY COMMERCIAL TAX               \n       OFFICER, PENNAIYAR BRIDGE CHECK POST  \n     CUDDALORE-607001.\n\n2    THE ASSISTANT COMMERCIAL TAX\n       OFFICER  PENNAIYAR BRIDGE CHECK POST  \n\tCUDDALORE-607001.\t\t\t\t\t[ RESPONDENTS ]\n\n\tWrit Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus to call for the records of the first respondent in G.D.No.149\/2010-2011 and quash the impugned proceedings dated 29.1.2011 and further direct the respondents to release the detained Excavator Parts (Construction Equipments) without imposing any condition of payment of one time tax and double the amount as compounding fees as specified under Section 72(1)(a) of the TNVAT Act, 2006.\n\n\n\n\t\t   For petitioner  :  Mr.P.Rajkumar\n\t\t   For respondents :  Mr.R.Mahadevan \n\t\t\t\t\t\t  Additional Government \t\t\t\t\t\t\t\tPleader (Taxes)\n \nO R D E R\n<\/pre>\n<p>\tHeard the learned counsels appearing for the parties concerned.\n<\/p>\n<p>\t2. At this stage of the hearing of the writ petition, the learned Additional Government Pleader (Taxes) appearing for the respondent, on instructions, had submitted that the Excavator Parts (Construction Equipments) in question, shall be released by the respondent on payment of Rs.57,011\/- (Rupees Fifty seven thousand and leven), said to be tax due to be paid by the petitioner.\n<\/p>\n<p>\t3. In view of the submissions made by the the learned Additional Government Pleader (Taxes) appearing for the respondent, the respondent is directed to release the Excavator Parts (Construction Equipments) 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 respondent, before the appropriate authority, in the manner known to law.\n<\/p>\n<p>\t4. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed.\n<\/p>\n<p>lan<\/p>\n<p>To:\n<\/p>\n<pre>1    THE DEPUTY COMMERCIAL TAX               \n       OFFICER, PENNAIYAR BRIDGE CHECK POST  \n     CUDDALORE-607001.\n\n2    THE ASSISTANT COMMERCIAL TAX\n       OFFICER  PENNAIYAR BRIDGE CHECK POST  \n\tCUDDALORE 607001\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S. Man Tech Co vs 2 The Assistant Commercial Tax on 23 March, 2011 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23.3.2011 CORAM THE HON&#8217;BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.7362 of 2011 1 M\/S. MAN TECH CO. [ PETITIONER ] REPRESENTED BY ITS PARTNER 9-A THANTHONI AMMAN KOIL STREET RAILWAY [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-109578","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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