The High Court dismissed the writ petition challenging a goods detention notice. It directed the authorities to quantify and accept payment of necessary taxes to release goods if covered by valid documents, reserving action if goods are prohibited.
The respondents are directed to quantify the tax and release the goods upon payment.
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 : 08.01.2016
CORAM:
THE HON'BLE MR.JUSTICE R.MAHADEVAN
W.P.No.908 of 2016 and W.P.M.P.No.694 AND 695 of 2016
M/s.Shree Said Traders,
Rep. by its Manager – M.Vinoth Kumar,
No.72, Gandhi Nagar Main Road,
Karur – 639 001,
Karur District. ... Petitioner
Vs.
1. The Assistant Commissioner (CT),
Karur (South) Assessment Circle,
Karur, Karur District.
2. The Commercial Tax Officer (Enf.)
Roving Squad,
Salem, Salem District. ... Respondents
PRAYER : Petition filed under Article 226 of the Constitution of India for the issuance of Writ of Certiorari calling for the records on the file of the second respondent in his impugned proceedings in GOODS DETENTION NOTICE No.134/2015-2016 dated 28.12.2015 and the consequential Corrected Notice dated 29.12.2015 quash the same as illegal and against the provisions of the Act.
O R D E R
Heard the learned counsel for the petitioner and Mr.S.Manoharan Sundaram, learned Additional Government Pleader, who took notice for the respondents and with their consent, the main writ petition itself is taken up for disposal.
indication to stop the same leading to detention of goods and hence, this writ petition deserves to be dismissed.
2 issues framed by the court
Whether the goods detained were coverable by valid documents and not prohibited items warranting release upon payment of tax.
Whether the authorities are directed to quantify the tax payable before releasing the goods.
1 provisions across 1 enactments
M/s. Shree Said Traders, Rep. by M. Vinoth Kumar
The Assistant Commissioner (CT), Karur (South), Karur District
The Commercial Tax Officer (Enf.) Roving Squad, Salem District
R. MAHADEVAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
