M/s.Nilkamal Ltd, v. The Deputy Commercial Tax
Case brief
What is this about?
The Court disposed of a writ petition challenging detention of goods and demand for tax. It directed the petitioner to pay the one-time tax to secure release of goods and file a revision before the Revisional Authority against the tax imposition.
What did the court decide?
Petitioner directed to pay one-time tax of Rs.1,02,170/- to secure release of detained vehicle and goods.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED:06.04.2017
CORAM
THE HONOURABLE MR.JUSTICE K. RAVICHANDRABAABU
W.P.No.8117 of 2017
and W.M.P.Nos.8888 to 8890 of 2017
M/s. Nilkamal Ltd. rep by S.Esakkiraja, Authorised Signatory,
Furniture Division, 3rd Floor, No.74/4,Nelson Manickam Road, Aminjikarai,
Chennai - 600 029. ... Petitioner
vs.
- 1.The Deputy Commercial Tax Officer,
- Kandamangalam Check Post, Lingareddy Palayam, Villupuram District,
Tamil Nadu.
Issues for consideration
2 issues framed by the court
Whether the petitioner can challenge the detention notice and demand for tax before the writ court or only before the revisional authority.
Whether the High Court should decide the merits of the tax liability or dispose of the writ petition with directions.
Parties & counsel
- petitioner
M/s. Nilkamal Ltd.
- respondent
The Deputy Commercial Tax Officer, Kandamangalam Check Post
Coram
K. Ravichandrababu
Case details
As recorded by the court registry
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