IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 11.3.2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.6012 of 2011 1 M/S. BEST INDUSTRIAL MACHINES [ PETITIONER ] BY ITS PROPRIETOR S. KRISHNAKUMAR Vs 1 THE SPECIAL DEPUTY COMMERCIAL TAX OFFICER HOSUR OUT CHECK POST HOSUR 2 THE COMMERCIAL TAX OFFICER AMBATTUR ASSESSMENT CIRCLE CHENNAI [ RESPONDENTS ] Prayer: Petition filed seeking for a Writ of Certiorari, calling upon the connected records of the proceedings made in detention notice No. 6183/2010-2011 dated 24.2.2011 passed by the first respondent herein and his consequential confirmation of detention order dated 26.2.2011 made in his G.D.R. No.6183/2010-2011 and quash the same. For Petitioner : Mr.K.Radhakrishnan For Respondents : Mr.R.Mahadevan Additional Government Pleader O R D E R Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader for taxes, appearing on behalf of the respondents. 2. By consent of both the parties, the writ petition is taken up for final disposal. 3. In view of the similar orders passed by this Court, in a number of writ petitions, including the order, dated 21.12.2010, made in W.P.No.29050 of 2010, the following order is passed: i) The petitioner shall pay the amount of tax on the present transaction, i.e., Rs.2,75,000/- (Rupees Two lakhs and seventy five) demanded by the authority, while passing https://hcservices.ecourts.gov.in/hcservices/ the detention order. ii) On payment of such tax amount, the goods detained shall be released and the same shall be subject to the final adjudication order, which may be passed by the authority concerned. iii) It is made clear that, while making recovery of the tax amount due, the amount of tax already paid shall be deducted. iv) The respondent shall complete the adjudication process, as expeditiously as possible. 4. The Writ Petition is disposed of accordingly. No costs. Connected miscellaneous petition No.1 of 2011 is closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar To: 1 THE SPECIAL DEPUTY COMMERCIAL TAX OFFICER HOSUR OUT CHECK POST HOSUR 2 THE COMMERCIAL TAX OFFICER AMBATTUR ASSESSMENT CIRCLE, CHENNAI. 1 cc To Mr.Radha Krishnan, Advocate, SR.17551. Writ Petition No.6012 of 2011 vsn(co) pmk.11.2.2011 https://hcservices.ecourts.gov.in/hcservices/