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M/S. Indian Power Systems v/s Deputy Commerical Tax Officer

    Writ Petition No. 29087 of 2012

    Decided On, 19 October 2012

    At, High Court of Judicature at Madras


    For the Petitioner: M/s. C. Baktha Siromoni, Advocate. For the Respondent: Cibi Vishnu, AGP (T).

Judgment Text

(Prayer: Petition filed seeking for a Writ of Certiorarified Mandamus calling for the records of the respondent in his proceedings in G.D.No.02/2012-13 dated 02.04.2012 and quash this detention order as illegal and direct the respondent to release the goods detained.)

1. 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 of Rs.13,352/- 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

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complete the adjudication process, as expeditiously as possible. 4. The Writ Petition is disposed of accordingly. No costs.