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TMI Blog2016 (1) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... dents : Mr.S.Manoharan Sundaram, AGP ORDER This writ petition is filed challenging the proceedings of the 1st respondent dated 14.10.2015. 2. The case of the petitioner, according to the learned counsel for the petitioner is that the petitioner is a registered dealer in leather goods and garments, having TIN No.33050522312 on the file of the second respondent under the provisions of the Tamil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said writ petition on 08.10.2015, with a direction to the first respondent to pass necessary orders on the basis of the documents produced before him in support of the transportation, within a period of eight weeks from the date of the said order. 3. Further, the learned counsel for the petitioner would submit that thereafter, on considering the required documents furnished by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... using the entire materials available on record, by order dated 16.10.2015 has disposed of the writ petition in W.P.No.33289 of 2015, the operative portion of the said order reads as follows:- " 7.Under these circumstances, since the second respondent being the Assessing Authority also made as a party here, it is always open to the second respondent to take appropriate action against the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss such an order and hence the same is liable to be quashed, as the same is contrary to law. That apart, according to him, when once the petitioner had decline to opt for admission of having committed an offence under Section 71 of the Act, and option is exercised to pay compounding fee, the 1st respondent is not empowered to impose and collect the same for release of the goods. 6. The learned Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation of the rules and regulations and since the 1st respondent is not empowered to impose and collect the compounding fee, the impugned order dated 14.10.2015 issued by the 1st respondent is liable to be set aside and accordingly the same is set aside. It is always open to the 2nd respondent to proceed in the manner known to law for passing necessary assessment as against the petitioner. The wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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