IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 04-03-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.5648 of 2011 S.G.J.New Holland A Division of S.G.J. Motors P.Limited, Represented by its Director, J.R.Jayanth By-pass Road, Sakthi Nagar, Madurai-625 010. .. Petitioners. Versus 1. The Check Post Officer, Pethikuppam Check Post, Gummudipoodi 2.The Assistant Commissioner (CT) (FAC), Madurai (Rural) Madurai. .. Respondents. Prayer: Petition filed seeking for a Writ of Certiorarified Mandamus to call for the records on the files of the first respondent herein in his G.D.No.4056/2010-2011 dated 13.02.2011 and quash the same and further direct the first respondent herein to quash the same and further direct the First Respondent herein to release the goods detained by the First Respondent to on furnishing of bank guarantee for a sum of Rs.3,20,000/- For Petitioner : Ms.N.Inbarajan For Respondents : Mr.K.Radhakrishnan, Government Advocate Taxes. O R D E R 1. Heard the learned counsel appearing for the petitioner and the learned Government Advocate for taxes, appearing on behalf of the respondent. https://hcservices.ecourts.gov.in/hcservices/ 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 demanded by the authority, while passing 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. Consequently, connected miscellaneous petition is closed. Consequently, Miscellaneous Petitions in M.P.Nos.1 and 2 are closed. csh Sd/- Asst. Registrar //True Copy// Sub Asst. Registrar To 1. The Check Post Officer, Pethikuppam Check Post, Gummudipoodi 2.The Assistant Commissioner (CT) (FAC), Madurai (Rural) Madurai. + 1 cc to Mr. N. Inbarajan, Advocate SR No.15818 NSM(CO) SR/8.3.2011 Writ Petition No.5648 of 2011 https://hcservices.ecourts.gov.in/hcservices/