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2005 (3) TMI 734

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..... de by N.V. BALASUBRAMANIAN, J.--The above writ petition has been filed challenging the order passed by the first respondent, Tamil Nadu Taxation Special Tribunal, Chennai made in O.P. No. 351 of 2003 dated March 27, 2003. 2.. It is stated that the petitioner is an importer and exporter and dealer in general goods and is an agent for imported goods from foreign countries covered by import documen .....

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..... petition came up before this Court on May 27, 2003 and a division Bench of this Court, following the earlier order in a batch of writ petitions rendered in W.P. No. 7329 of 2003, etc., dated March 11, 2003, disposed of the writ petition with an observation that if the tax liability found in the impugned order is satisfied by the petitioner, the goods shall be released. The petitioner has preferre .....

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..... the goods be released to the petitioner as the initial attachment itself is one which cannot be sustained in law. Learned counsel for the petitioner submitted that the petitioner will be satisfied if similar order is passed in the case of the petitioner as well. Learned Special Government Pleader has no serious objection for passing similar order in this case as well. Accordingly, following the e .....

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..... (rupees two lakhs only) to ensure compliance with the terms of this order. The reasonable expenses incurred by the State in deputing its officers to ensure movement of the goods from the place of storage See page 45 supra. to the border of the State and beyond shall also be borne by the petitioner. The movement of goods can commence immediately after the bank guarantee and undertaking are furnish .....

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