TMI Blog2015 (8) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... far as compounding of offence is concerned, if the petitioner is so aggrieved, it is for him to work out his remedy in accordance with law. - petitioner readily agreeing for the said proposition made by the learned Additional Government Pleader (Taxes) appearing for the respondent, submitted before this Court that the petitioner is prepared to pay one time tax, even tomorrow and he would be contesting the matter with regard to compounding of offence, as the transaction was genuine. - Petition disposed of. - W. P. No. 19997 of 2015 and M. P. No. 1 of 2015 - - - Dated:- 7-7-2015 - The Honourable Mr. Justice T. Raja,J. For the Petitioner : Mr. Hari Radhakrishnan For the Respondent : Mr.S.Kanmani Annamalai, AGP(T) ORDER H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was awaiting a copy of the assessed bill of entry from the Customs Department. Further, he would submit that absolutely there is no intention to evade payment of VAT for the reason that the petitioner had received the advance amount from the buyer through bank channels and therefore, the transaction was a genuine one. 4. Adding further, the learned counsel for the petitioner would submit that the petitioner is engaged in the business of all kinds of papers including carbon less and thermal papers and in the course of their business, the petitioner Company at New Delhi has imported carbon less paper vide bill of entry No.9723004 dated 29.06.2015 and after importing the same, they were sold to M/s Chittal paper Company under the cover of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, according to him, a reading of the impugned order clearly shows that even the goods vehicle record was also not available with the driver. Therefore, rightly, the Deputy Commercial Tax Officer, Roving Squad III, Enforcement (North), has detained the goods. Hence, if the petitioner comes forward with an option of payment of one time tax and seeks for release of goods, the same may be directed to be considered by the respondent. Further, according to him, as far as compounding of offence is concerned, if the petitioner is so aggrieved, it is for him to work out his remedy in accordance with law. 7. Learned counsel for the petitioner readily agreeing for the said proposition made by the learned Additional Government Pleader (Taxes) appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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