Writ petition challenging illegal detention of Pan Masala goods issued by Commercial Tax Officer. Court directed authorities to quantify tax quantum within one week for immediate release upon payment.
Direction to quantify tax within one week for release of goods upon payment.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 15.12.2015
CORAM
THE HONOURABLE MR.JUSTICE R.MAHADEVAN
W.P.No.39390 of 2015
and M.P.Nos.1 & 2 of 2015
M/s.Sri Guru Trader [ Petitioner ]
rep. by its Manager-K.Jebastin Selvan No.2B/7-F-II Floor Mamundi Vathiyar Lane East Masi Street Madurai 625 001 Madurai District.
Vs
1 The Assistant Commissioner (CT) Munichalai Assessment Circle Madurai 625 020 Madurai District 2 The commercial Tax Officer (Enf.) Roving Squad Namakkal Namakkal District [Respondents]
Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of certiorari calling for the records on the file of the 2nd respondent in his impugned proceedings in Goods Detention Notice No.1695/15-16 dated 5.12.2015 and the consequential corrected Notice dated 8.12.2015 quash the same as illegal and against the provisions of the Act.
For Petitioner : Ms.R.Hemalatha For Respondents : Mr.V.Haribabu, AGP(T)
O R D E R
Heard the learned counsel appearing for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader, (Taxes), who took notice for the respondents and with their consent, the main writ petition itself is taken up for disposal.
2.The writ petition has been filed under Article 226 of the Constitution of India challenging the Goods Detention Notice No.1695/15-16 dated 5.12.2015 and the consequential corrected Notice dated 8.12.2015 as illegal and against the provisions of the Act.
"Non stop in Hosur inward checkpost and Thoppur Check post. Genuineness to be verified".
The 2nd respondent also issued Goods Detention Notice dated 05.12.2015 by stating that the goods along with the vehicle will be released only after collecting tax and penalty. Thereafter, on 08.12.2015, another corrected notice was issued wherein it has been stated that the Karnataka State Commercial Taxes Department have issued 5 Nos. E-Sugam Form and as per those forms, the goods could be transported 501-1000 Kms for a period of 5 days and for transportation of goods from Bangalore to Madurai, for a distance of 540 Kms out of 5 E Sugam Forms issued, only four forms can be found in order. The grounds raised by the 2nd respondent is vague and the detention of goods is wholly illegal, when the consignment was accompanied by all valid documents. According to the petitioner, the transaction effected was an interstate purchase accompanied by valid documents and therefore, there is no ground to detain the consignment. Hence, the petitioner is before this Court.
4.1 The learned counsel for the petitioner submitted that the 2nd respondent has failed to note that section 67(4) itself provides for release of goods on payment of tax, hence to sit tight over the matter, without affording an opportunity is high handed.
4.2 According to the learned counsel for the petitioner, though the goods were accompanied with proper documents, the 2nd respondent has passed the impugned order mechanically with no acceptable reason. That apart, according to her, the goods have been detained since 05.12.2015 and the commodity Pan Masala has been left to vagaries of nature, which is highly detrimental to the business prospects of the consignee and hence she sought for release of goods.
The writ petition is disposed of with the above direction. No costs. Connected miscellaneous petitions are closed. rg s/dAssistant Registrar(CO)
True Copy
1 issue framed by the court
Whether the High Court can direct the respondent to quantify tax and release detained goods.
M/s. Sri Guru Trader
The Assistant Commissioner (CT) Munichalai Assessment Circle Madurai
The commercial Tax Officer (Enf.) Roving Squad Namakkal
R. Mahadevan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
