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M/s. Jaimataji Cargo (Regd.) Versus Commercial Tax Officer

Detention of goods - valuation of the product adopted by the respondent so as to arrive the actual taxes to be paid - Held that:- Petitioner along with his counsel is directed to appear before the respondent on 04.09.2015 at 11.00 a.m. with all the documents and substantiate his claim. If the petitioner is able to substantiate his claim with regard to the price to be adopted, the same shall be considered and necessary calculation be arrived at by the respondent and thereafter actual tax to be pa .....

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C Baktha Sironmoni For the Respondent : Mr S Kanmani Annamalai, AGP (T) ORDER Heard the learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Taxes), who took notice for the respondent and with their consent, the main writ petition is taken up for disposal. 2. This writ petition has been filed challenging the notice of the respondent dated 20.08.2015 and to direct the respondent to collect taxes on the value of the invoices accompanied with the go .....

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ho issued sales bills. Both the buyers and sellers are registered dealers in their respective State. However, the respondent, has detained the goods vehicle No.HR-46 D 4479 of the petitioner, carrying parcel of goods belonging to various parties in Chennai and Pondicherry. The vehicle was seized near Madhavaram and taken to Puzhal Check Post on 02.08.2015 for physical verification. On 02.08.2015, the goods detention notice was issued by stating the reasons as follows:- "1. Goods vehicle int .....

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led W.P.No.27385 of 2015 before this Court and this Court on 20.08.2015, has passed the following order:- ".....It is the contention of the petitioner that the entire goods in the detained vehicle are supported by proper sales invoices issued by the Sellers at Delhi. According to the petitioner, when that being the case, when the goods that transported are supported by proper invoices and sale bills and when both the sellers and purchasers are registered dealers under VAT and CST Acts, ther .....

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arned counsel for the petitioner submits that the respondent has no powers to detain the goods when the goods are moved with proper records as required under the provisions of the Act. According to him, in view of detention of the goods and vehicle, the petitioner cannot operate their transport business in the State. The respondent also detained two consignments relating to the consignees who are doing business in Pondicherry State. Further, according to him, the respondent has no power to detai .....

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er has to pay ₹ 4,000/- to the owner of the goods vehicle every day from 02.08.2015 and because of the inaction on the part of the respondent to conduct verification and release the goods and vehicle, the petitioner has to suffer both mentally and financially. Further, according to him, when the taxes due for the goods detained are paid, then the goods have to be released. But, as far as the case of the petitioner is concerned, the respondent has not arrived the taxes due even after 15 day .....

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s are detained from 02.08.2015. Till date, tax has not been quantified. Hence, for the purpose of release of goods, the respondent is directed to intimate the quantum of tax to be paid on receipt of a copy of this order and communicate the same to the petitioner within a period of one week from today and on such payment being made by the petitioner, the goods detained are directed to be released forthwith. However, it is made clear that the issue in question can be looked into by the assessing a .....

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