IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 08-03-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.5948 of 2011 ETA General Private Limited, Rep. By its Deputy General Manager (Commercial), ETA Star House, New No.71, Old No.63, 3rd Floor, Sterling Street, Nungambakkam, Chennai-600 034. .. Petitioner. Versus 1.Deputy Commercial Tax Officer, Roving Squad III, Enforcement (Central), O/o. The Deputy Commissioner (CT), Enforcement (Central), First Floor, PAPJM Buildings, No.1, Greams Road, Chennai-600 006. 2. Commercial Tax Officer, Roving Squad III, Enforcement (Central), O/o. The Deputy Commissioner (CT), Enforcement (Central), First Floor, PAPJM Buildings, No.1, Greams Road, Chennai-600 006. .. Respondents. Prayer: Petition filed seeking for a Writ of Certiorari to call for the records of the respondents in Goods Detention Notice G.D.No.131/RS-III/C/2010-11, dated 21.2.2011 and consequent Compounding Notice in G.D.No.131/RS-III/2010-11, dated 25.2.2011 and subsequent Revised Notice G.D.No.131/RS-III/C/2010-11, dated 26.2.2011 and to quash the same. For Petitioner : Mr.Joseph Prabakar For Respondents : Mr.R.Mahadevan (AGP) (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. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar csh To 1.Deputy Commercial Tax Officer, Roving Squad III, Enforcement (Central), O/o. The Deputy Commissioner (CT), Enforcement (Central), First Floor, PAPJM Buildings, No.1, Greams Road, Chennai-600 006. https://hcservices.ecourts.gov.in/hcservices/ 2. Commercial Tax Officer, Roving Squad III, Enforcement (Central), O/o. The Deputy Commissioner (CT), Enforcement (Central), First Floor, PAPJM Buildings, No.1, Greams Road, Chennai-600 006. +1cc to Mr.Joseph Prabakar, Advocate Sr 16606 KSJ(CO) km/8.3. Writ Petition No.5948 of 2011 https://hcservices.ecourts.gov.in/hcservices/