The court directed the release of detained goods upon payment of demanded tax and dismissal of the composition fee plea to be pursued by the revenue authority.
Direction to release goods upon payment of tax; the plea regarding compounding fee to be pursued separately by the authority.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 8.1.2013
CORAM
THE HONOURABLE MR. JUSTICE R.SUDHAKAR
Writ Petition No.814 of 2013 and M.P.No.1 of 2013
Kumar Transport, represented by its Proprietor, P.Madhankumar, Old Bypass Road, Vellore-1. ... Petitioner vs. The Deputy Commercial Tax Officer, Kandamangalam Checkpost, @ Lingareddipalayam. ... Respondent
Writ Petition is filed under Article 226 of Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in his proceedings in G.D.No.61/2012-13 dated 13.11.2012 and quash the same and direct the respondent to release the consignment consigned under Vehicle No.TN 23 AM 1374.
For Petitioner : Mr.N.Inbarajan, For Respondent : Mr.Manohar Sundaram, Government Advocate (Tax)
----O R D E R
This Writ Petition is filed praying to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in his proceedings in G.D.No.61/2012-13 dated 13.11.2012 and quash the same and direct the respondent to release the consignment consigned under Vehicle No.TN 23 AM 1374.
Sd/ Asst.Registrar
/true copy/
Sub Asst.Registrar
ts To
The Deputy Commercial Tax Officer, Kandamangalam Checkpost,
@ Lingareddipalayam.
1 cc To Mr.N.Inbarajan, Advocate, SR.1307
1 CC to the Special Government Pleader(Taxes) SR NO 1457
Order in W.P.No.814 of 2013 TEJ (CO) SRA(09/01/2013)
1 issue framed by the court
Whether the petitioner is entitled to the release of detained goods upon payment of tax under protest.
Colour shows how this judgement treated each authority
M/s.Volvo India Private Limited v. Deputy Commercial Tax Officer, KatpadiExplained¶15
M/s.Volvo India Private Limited v. Deputy Commercial Tax Officer, Katpadi (order dated 8.11.2012 in W.P.No.30304 of 2012)
1 provisions across 1 enactments
Kumar Transport
The Deputy Commercial Tax Officer, Kandamangalam Checkpost
R.Sudhakar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
