IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 15-02-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.3721 of 2011 and M.P.No.1 of 2011 M/s.Hospiraa Marketing represented by its Proprietor, No.1, Badri Veera Swamy Lane, N.S.C. Bose Road, Chennai-600 079. .. Petitioner. Versus The Commercial Tax Officer, Roving Squad-I, Enforcement (Central), PAP JM Building, Greams Road, Chennai-600 006. .. Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the impugned proceedings of the respondent in GD No.118/2010-2011/RS- I/E (C), dated 10.02.2011 and quash the same and further direct the respondent to release the 490 Cartons of Electric Rice Cooker and its spare parts to the petitioner without imposing any condition of payment of advance tax and two times of the tax as compounding fee. For Petitioner : Mr.P.Rajkumar For Respondent : Mr.J.Ganesan, Government Advocate(Tax) O R D E R Heard the learned counsel appearing for the petitioner and the learned Government Advocate(Tax)appearing on behalf of the respondent. 2.At this stage of the hearing of the Writ Petition, the learned Government Advocate(Tax) appearing on behalf of the respondent, on instructions, had submitted that the commodity in question, shall be https://hcservices.ecourts.gov.in/hcservices/ released by the respondent on payment of the tax due i.e. Rs.73,913/-, by the petitioner. 3.In view of the submission made by the Government Advocate(Tax) appearing on behalf of the respondent, the respondent is directed to release the commodity in question, on the petitioner making the payment of the amount of tax due, as stated above. However, it is made clear that it would be open to the petitioner to challenge the tax liability, as well as the compounding fee, assessed by the respondent,before the appropriate authority, in the manner known to law. This Writ Petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petition is closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar mps To The Commercial Tax Officer, Roving Squad-I, Enforcement (Central), PAP JM Building, Greams Road, Chennai-600 006. 1 cc To Mr.P.Rajkumar, Advocate, SR.11439 Writ Petition No.3721 of 2011 and M.P.No.1 of 2011 sgl(co) pmk.15.2.2011 https://hcservices.ecourts.gov.in/hcservices/