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Tvl. Viom Networks Limited, Represented by its Authorized Signatory, N. Senathipathi & Another v/s Deputy Commercial Tax Officer, Enforcement Roving Squad Thiruvallur & Another

    W.P.No.6866 & 7046 of 2012 & M.P.No.1 of 2012

    Decided On, 16 March 2012

    At, High Court of Judicature at Madras


    For the Petitioners: M/s. S. Ramesh Kumar, Advocate. For the Respondents: S. Kanmani Annamalai, Government Advocate (Taxes).

Judgment Text

(Prayer: Petition filed under Article 226 of the Constitution of India, praying for a Writ of Certiorarified Mandamus, to call for the records in Goods Detention Notice 40/2011-12 dated 05.03.2012 on the file of the respondent and consequential order passed by the respondent in G.D.40/2011-12 dated 10.03.2012 and quash the same as illegal, arbitrary and against the procedure contemplated in law and direct the respondent to release the consignment goods to the petitioner.)

1. Heard the learned counsel appearing for the petitioner and the learned Government Advocate 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 a sum of Rs.1,65,725/-, 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 respondents shall complete the adjudication process, if any, as e

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xpeditiously as possible. 4. The Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.