1.Issue Notice. Mr.K.Venkatesh, learned Government Advocate, accepts notice on behalf of the respondents. With the consent of the learned counsels for parties, the writ petition is taken up for hearing and final disposal.
2.The petitioner, by virtue of the instant writ petition, seeks to assail the order dated 29.12.2016.
3.By virtue of the said order, the petitioner's goods (i.e., diesel engine) which were being transported via, a vehicle bearing Registration No.AP-28-TD-6855, were intercepted at Erukkencherry High Road, Vyasarpadi, Chennai. The reason set out in the impugned order, is that, even though Form-LL had been surrendered at the Puzhal (Out) Check Post, on the given date, i.e., 24.12.2016, at 9.45 p.m., the aforementioned vehicle had not crossed the border of the State of Tamil Nadu, within the prescribed time.
3.1.It appears that the aforementioned vehicle was, therefore, detained at Erukkencherry High Road.
4.The petitioner's case, on the other hand is that, since, a part of the goods had been left behind, the vehicle had returned to the State to collect those goods. The petitioner, thus, assails the impugned order, which according to it is based on an erroneous appreciation of correct facts obtaining in the matter.
5.Quite clearly, this is an issue, which would require further examination on facts.
6.At this stage, learned counsel for the petitioner says that the petitioner is willing to pay one time tax, to secure immediate release of the detained goods.
7.Mr.Venkatesh, who appears on behalf of the respondents says, if one time tax is paid, the detained goods would be released to the petitioner.
8.Accordingly, upon the petitioner paying the one time tax, as reflected in the impugned order, i.e., Rs.3,63,730/-, the detained goods will be released, forthwith, to the petitioner.
9.It is made clear, the petitioner will have the liberty to challenge not only imposition of tax, but, also the penalty imposed upon it by the respondents.
10.The writ petition is disposed of, in terms of the aforementioned directions. Consequently, the connected pending application is also closed. However, there shall be no order as to costs.
30.01.2017 pri Index: Yes/ No Internet: Yes/ No Note: Issue order copy on 30.01.2017.
To 1 The Assistant Commissioner (CT) Sriperumbudur Assessment Circle Sriperumbudur.
2 The Commercial Tax Officer (Roving Squad)-III, Enforcement (Central), Chennai 600 006 3 The Checkpost Officer Puzhal Checkpost, Chennai.
RAJIV SHAKDHER,J.
pri W.P.No.2009 of 2017 And W.M.P.No.2016 of 2017 30.01.2017 http://www.judis.nic.in