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Simplex Infrastructures Limited, (Represented by its Management Advisor) J.S. Raghavan v/s The Assistant Commercial Tax Officer, Chennai

    W.P.Nos. 6974, 6975 of 2011 & M.P.Nos.1 & 2 of 2011

    Decided On, 17 March 2011

    At, High Court of Judicature at Madras


    For the Petitioner: N. Inbarajan, Advocate. For the Respondent: J. Ganesan (GA) (Taxes).

Judgment Text

(Prayer: This writ petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, to call for the records of the respondent in Goods Detention Notice bearing No.3553/2010-11, dated 09.03.2011 and quash the same.)

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 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

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possible. 4. The writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed.