At, High Court of Judicature at Madras
By, THE HONOURABLE MR. JUSTICE M. JAICHANDREN
For the Petitioner: Hari Radhakrishnan, Advocate. For the Respondent: Cibi Vishnu, Additional Government Pleader.
(Prayer: Writ petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of certiorarified Mandamus to call for the records pertaining to the impugned Goods Detention Notice No.119/2012-13 dated 02.10.2012 and also the consequential Revised Good Detention Notice No.119/2012-13 dated 12.10.2012 issued by the respondent and quash the same and to further direct the Respondent to release the goods detained by him.)
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 of Rs.2,16,050/-, which is the amount of tax demanded by the authority concerned, 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 pr
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ocess, as expeditiously as possible. 4. The Writ Petition is disposed of accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.