IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 04-03-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.5655 of 2011 and M.P.No.1 of 2011 M/s.Sri Arihant Trading Centre, Represented by Proprietor, New No.581, Old No.303/2, 2nd Floor, Sydenhams Road, Chennai-112. .. Petitioner. Versus The Commercial Tax Officer (FAC), Roving Squad-III, Enforcement(Central), PAPJM Building, Chennai-600 006 .. Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarifed Mandamus to call for the records of the respondent in G.D.No.136/RS/-III/C/2010-11 and quash the impugned proceedings dated 3.3.2011 and direct the respondent to release the 40 feet container No.FCIU 8958150 Containing 540 soft boards (plywood) along with the trailer bearing registration No. TN 04 P 3063 without imposing any condition of payment of one time tax and double the amount of tax payable as per Section 72(1)(a) of the TNVAT Act as compounding fee. For Petitioner : Mr.P.Rajkumar For Respondent : Mr.K.Radhakrishnan, 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 respondents, on instructions, had submitted that the commodity in question, shall be released by the respondent on payment of the tax due i.e. Rs.69,609/-, by the petitioner. https://hcservices.ecourts.gov.in/hcservices/ 3.In view of the submission made by the Government Advocate(Tax) appearing on behalf of the respondents, 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 respondents,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 arr To 1.The Commercial Tax Officer,(FAC) Roving Squad-III, Enforcement (Central), PAPJM Building, Greams Road, Chennai-600 006. 1 cc To Mr.P.Rajkumar, Advocate, SR.15952 Writ Petition No.5655 of 2011 and M.P.No.1 of 2011 jrg(co) pmk.4.3.2011 https://hcservices.ecourts.gov.in/hcservices/