2016 (1) TMI 470

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....petitioner and Mr.S.Manoharan Sundaram, 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 proceedings dated 16.09.2015 and to direct the respondent to release the goods. 3. The petitione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....same were addressed to the petitioner. However, the respondent has served the impugned detention notice on the driver demanding the petitioner to pay tax at 14.5% on the value of the goods along with compounding fees. Aggrieved over the same, the petitioner is before this Court. 4.1 The learned counsel for the petitioner submitted that the driver of the vehicle has inadvertently shown the wrong i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt of tax, but also payment of compounding fee as conditions for release of the goods. Basing on these, the learned counsel for the petitioner has sought for allowing of the writ petition. 5. The learned Additional Government Pleader (Taxes) on the other hand would submit that since the goods have not been accompanied with correct documents, the impugned detention notice came to be passed. 6. At....