Madras High Court
WP/44730/2016 of MRF Ltd., Vs Commercial Tax Officer, on 29 December 2016
COURT OF JUDICATURE AT MADRAS DATED : 29.12.2016 CORAM THE
IN THE HIGH COURT OF JUDICATURE AT MADRAS
CORAM
THE HONOURABLE MR. JUSTICE S. VAIDYANATHAN
Writ Petition No.44730 of 2016
and W.M.P.No.38548 of 2016
MRF Ltd.No.124, Greams Road,Chennai – 600 006represented by itsGeneral Manager-Sales Tax... Petitioner Vs.
Commercial Tax Officer,Pollachi Roving squad,Pollachi – 642 001... Respondent Writ Petition has been filed under Article 226 of theConstitution of India, praying for a Writ of CertiorarifiedMandamus, calling for the records of the respondent inG.D.No.40142/16-17 dated 19.12.2016, and quash the same anddirect the respondent to release vehicle No.TN18-C-9803 with itsgoods immediately upon the payment of one-time tax as per theinvoice.
For Petitioner : Mr.Rahul Unnikrishnan
For Respondent :Mr.S.Kanmani Annamalai,Additional Government Pleader (T)
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ORDER
By consent, the main writ petition itself is taken up forfinal disposal.
2. The petitioner has challenged the show cause notice forcomposition of offence issued by the respondent, by which, thegoods in question along with the vehicle have been detained bythe respondent for verification of the genuineness of thetransaction.
https://hcservices.ecourts.gov.in/hcservices/
3. The learned counsel for the petitioner, on instructions,submits that for the present, the petitioner did not wish to gointo the merits of the controversy raised by the respondent inthe impugned notice, but would agree to pay the one time tax, onbeing quantified by the respondent and that thereafter, thepetitioner will invoke the other remedies available to themunder the provisions of the Tamil Nadu Value Added Tax Act,2006.
4. In the light of the above submission made by the learnedcounsel for the petitioner, the writ petition is disposed ofwith a direction to the respondent to quantify the one time taxand intimate the same to the petitioner within a period of 24hours from the date of receipt of a copy of this order. Afterreceiving such intimation, the petitioner shall remit the onetime tax. On such remittance, the goods in question along withthe vehicle shall be released forthwith. Thereafter, it is opento the petitioner to work out their remedies in terms of theprovisions of law. No costs. Consequently, connectedmiscellaneous petition is closed.
Sd/- Vacation Officer(CS II)
//True Copy//
The Commercial Tax Officer,Pollachi Roving squad,Pollachi – 642 001.
+1cc to Mr.Rahul Unnikrishnan, Advocate, S.R.No.76454+1cc to the Special Government Pleader(T), S.R.No.76457
SK(CO)CA(29/12/2016)