Mr.K.Venkatesh, learned Government Advocate (Tax) takes notice for the respondent. By consent, the main writ petition itself is taken up for final disposal at the admission stage itself.
2. The petitioner is aggrieved against the goods detention notice dated 02.03.2017, issued under Form No.41. The said notice indicated certain reasons for detaining the goods. Needless to say that it is for the petitioner to approach the respondent and file their explanation.
3. Learned counsel for the petitioner submitted before this Court that the petitioner is willing to pay one time tax as demanded in the impugned proceedings, however by reserving their right to agitate the matter insofar as the penalty is concerned, by way of revision, once the final order is passed. Therefore, he seeks for release of the goods on payment of one time tax as demanded in the impugned proceedings.
4. Learned counsel for the respondent submitted that this Court has passed similar orders in respect of similar goods detention proceedings.
5. Considering the above stated facts and circumstances, this writ petition is disposed of by directing the petitioner to remit one time tax as demanded in the impugned proceedings within a period of seven days from the date of receipt of a copy of this order. On receipt of such payment, the respondent shall release the goods forthwith. It is open to the petitioner to agitate the matter before the revisional authority in respect of other aspects of the matter including the penalty that is to be assessed by the respondent while passing the final order, after hearing the petitioner's objection. No costs.
07.03.2017 Index : Yes/No vsi/dsa Note:
Registry is directed to Issue order copy today(07.03.2017) To The Deputy Commercial Tax Officer(Enf.) Roving Squad, Thiruvannamalai.
K.RAVICHANDRABAABU,J.
vsi W.P.No.5665 of 2017 07.03.2017 http://www.judis.nic.in