Madras High Court
M/S.Mobile Store Ltd vs The Deputy Commercial Tax Officer on 22 February, 2012
Author: M.Jaichandren
Bench: M.Jaichandren
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE: 22.2.2012
CORAM
THE HONOURABLE MR.JUSTICE M.JAICHANDREN
Writ Petition No.4237 of 2012
M/s.Mobile Store Ltd.,
rep. By its Manager (Finance & Accounts)
& its Authorised signatory
Mr.P.Venkatesh [ PETITIONER ]
Vs
The Deputy Commercial Tax Officer
roving squad 1 enforcement (south)
Room No.6, II Floor
PAPJM Building,
Greams Road, Chennai-600 006 [ RESPONDENT ]
Prayer: Petition filed seeking for a Writ of Certiorarified Mandamus to call for the records of the respondent in G.D.No.20/2011-2012/R.S I and quash the impugned proceedings dated 20.2.2012, and further direct the respondent to release the detained consignment (mobile phones, memory card, head set, data card (wireless modem), mobile pouch, charger & accessories) without insisting on the payment of one time tax and three times of tax as compounding.
For Petitioner : Mr.P.Rajkumar
For Respondents : Mr.S.Kanmani Annamalai
Government Advocate (T)
O R D E R
1. Heard the learned counsel appearing for the petitioner and the learned Government Advocate for taxes, appearing on behalf of the respondent.
2. By consent of both the parties, the writ petition is taken up for final disposal.
3. In view of the similar orders passed by this Court, in a number of writ petitions, including the order, dated 21.12.2010, made in W.P.No.29050 of 2010, the following order is passed:
i) The petitioner shall pay the amount of tax of Rs.2,09,948/-, while passing the detention order.
ii) On payment of such tax amount, the goods detained shall be released and the same shall be subject to the final adjudication order, which may be passed by the authority concerned.
iii) It is made clear that, while making recovery of the tax amount due, the amount of tax already paid shall be deducted.
iv) The respondent shall complete the adjudication process, as expeditiously as possible.
4. The Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition No.1 of 2012 is closed. 22.2.2012 Index:Yes/No Internet:Yes/No lan Note to Office:
Issue copy of the order 22.2.2012 To:
The Deputy Commercial Tax Officer roving squad 1 enforcement (south) Room No.6, II Floor PAPJM Building, Greams Road, Chennai-600 006 M.JAICHANDREN J., Writ Petition No.4237 of 2012 22.2.2012