Heard Mr.N.Muralikumaran, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent.
2. The petitioner has filed this Writ Petition, challenging the goods detention notice issued by the Check Post Officer.
3. The Court, while entertaining this Writ Petition, by an order, dated 10.05.2006, directed to release the seized articles. There appears to be no condition imposed on the petitioner for securing such release of the goods, as, at the relevant point of time, there was no compounding notice or tax imposed on the petitioner. The goods having been released, it may not be necessary to adjudicate the correctness of the goods detention notice, and sufficient to dispose of this Writ Petition with the following observation:-
"It is open to the Assessing Officer of the petitioner to make proper assessment on the petitioner's total and taxable turnover for the relevant assessment year, if not already completed."
4. Accordingly, this Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petition is closed.
01.08.2017 sd To The Deputy Commercial Tax Officer, Roving Squad IV (Enforcement) Chennai South, Room No.4, (Basement) CT Building, Greams Road, Chennai - 600 006.
T.S.Sivagnanam, J.
sd Writ Petition No.13487 of 2006 01.08.2017