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2016 (9) TMI 1244 - MADRAS HIGH COURTSeeking of return of remaining cheques - advance tax payment - Enforcement Wing Officers are entitled to collect cheques from the dealers? - Held that: - this Court has held that the Enforcement Wing Officers are not entitled to collect cheques from the dealers, as if it is an advance tax payment. Therefore, wherever such collection is made and handed over to the Assessing Officer, directions have been issued for return of the cheques seized by the Enforcement Wing Officers - reliance placed on the decision of the case of M/s Astek Electricals and Controls Vs. A.C.(CT), Ranipet, Vellore District [2013 (5) TMI 757 - MADRAS HIGH COURT]. The writ petition is disposed of by directing respondents to return the cheques bearing Nos.130613 to 130616 to the petitioner, within a period of one week from the date of receipt of a copy of this order and within such time, they are not entitled to present the cheques for encashment.
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