1.Issue notice. Mr.K.Venkatesh, accepts notice on behalf of the respondent. 1.1 With the consent of counsels for the parties, the writ petition is taken up for hearing and final disposal.
2.The instant writ petition has been directed against the order dated 05.01.2017, whereby the petitioner's goods have been detained. The detention notice is, indicative of the fact that, the following reasons have been given for detention of goods: (i) A transaction of sale liable to tax has taken place and that the Tax payable in respect of the sale has not been paid and there has been an attempt to evade such Tax knowingly as per Section 71(3)(b) and 71(3)(e) and 71(8) of the TNVAT Act, 2006.
(ii)The sale of the goods has, for the purpose of the payment of tax, not been properly accounted for in the said documents.
(b) Whereas the driver/other person-in-charge of the goods vehicle has failed to give his name and address/the name and address of the consignor and the consignee of the goods/and the undersigned is satisfied on enquiries that it is necessary to detain the goods in a view to prevent the evasion of tax payable in respect of the sale of goods. 2.1 Furthermore, the detention notice adverts to the fact that, the value of the subject goods, (which apparently, comprised of Copra 197 bags), is Rs.8,00,000/- and is liable to tax at the rate of 5%.
3.Counsel for the petitioner says that the petitioner is willing to pay tax, albeit, without prejudice to its rights and contentions, in order to seek immediate release of goods.
4. Quite clearly, as per the impugned notice, the tax claimed by the Revenue would work out to a sum of Rs.40,000/-.
4.1.Counsel for the petitioner says that the said amount would be paid forthwith and that liberty will be granted to assail the levy of tax by taking recourse to an appropriate proceedings.
5.Mr.Venkatesh, who appears on behalf of the respondents, says that, if, tax is paid in the sum of Rs.40,000/-, the subject goods would be released to the petitioner.
6.Accordingly, the writ petition is disposed of with the direction that upon deposit of a sum of Rs.40,000/-, the respondents will release the subject goods to the petitioner.
7.Needless to say, the deposit of tax would be without prejudice to the rights and contentions of the petitioner. The petitioner would have liberty to assail the imposition of tax by taking recourse to an appropriate remedy in accordance with law.
8.The writ petition is, accordingly, closed in the aforesaid directions.
9. Resultantly, the connected pending application is also closed. There shall, however, be no order as to costs.
11.01.2017 Index:Yes/No kj Note:Registry to issue order copy on 11.01.2017 To
1.The Assistant Commissioner (CT) Kangeyam Assessment circle Kangeyam.
2.The Deputy Commercial Tax Officer (Enforcement) Chennai (East) Division Ghennai-600 006.
RAJIV SHAKDHER,J.
kj W.P.No.890 of 2017 and W.M.P.No.892 of 2017 11.01.2017 http://www.judis.nic.in