Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Tax), takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself.
2. The petitioner is aggrieved by the Goods Detention Notice No.1804 dated 23.03.2017. Consequently, the petitioner seeks for release of the goods so detained.
3. Heard both sides.
4. It is seen that the respondent had detained the goods and the lorry bearing Registration No.TN-04-AA-6568 on 23.03.2017, followed by issuance of Goods Detention Notice impugned in this writ petition indicating some reasons for detention of such goods.
5. Learned counsel for the petitioner submitted that the petitioner has not violated any Rules and however, for the purpose of getting the goods released, the petitioner will pay the tax to be determined by the respondent without prejudice to their rights to agitate the matter before the competent authority by way of revision. Therefore, he submitted that once the petitioner pays the tax liability, the respondent may be directed to release the goods immediately.
6. Learned Additional Government Pleader (Tax) appearing for the respondent submitted that the tax and compounding fee liability will be determined immediately and informed to the petitioner.
7. Since the petitioner has come forward to pay one time tax, however, without prejudice to their contention to be raised before the Revisional Authority, this Court is of the view that it would suffice for the present to direct the respondent to release the goods on receipt of such one time tax, however, by giving liberty to the petitioner to agitate the matter before the Revisional Authority against the very imposition of tax and compounding fee. K.RAVICHANDRABAABU,J.
mk
8. Thus, the writ petition is disposed of by directing the respondent to assess the tax and compounding fee and inform the same to the petitioner immediately. On receipt of such information, the petitioner is permitted to pay the one time tax to the respondent without prejudice to their rights in the revision to be filed as against such imposition of tax and compounding fee. On receipt of such payment of tax, the respondent shall forthwith release the goods. No costs.
28.03.2017 Speaking/Non Speaking Index : Yes/No mk Note: Issue order copy on 28.03.2017 To Commercial Tax Officer Roving Squad-IV Enforcement (North) Greams Road, Chennai-600 006.
W.P.No.7764 of 2017 http://www.judis.nic.in