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Issues: Whether the cheques taken and retained by the Enforcement Wing during inspection could be directed to be returned to the dealer.
Analysis: The dealer was registered under the Tamil Nadu Value Added Tax Act, 2006, and the cheques were taken during an inspection by the Enforcement Wing. The Court reiterated that enforcement officials cannot collect cheques or realise tax in the nature of advance tax, and that such a practice has been deprecated. In view of the settled position, retention of the cheques was held to be unsustainable.
Conclusion: The issue was decided in favour of the petitioner, and the respondents were directed to return the cheques.
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