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Judgment
Honourable Mr. Justice R. Sudhakar
This Writ Petition is filed praying to issue a Writ of Certiorari, calling for the records on the file of the respondent in G.D. No. 93/2012-13 dated 18.10.2012 and quash the same. Mr. Aditya Reddy, learned Government Advocate (Tax) takes notice for the respondent. By consent the writ petition is taken up for final disposal.
The writ petition has been filed challenging the goods detention notice and the consequent notice demanding tax together with compounding fee.
The plea of the petitioner is that the goods in question were sent for trial from Bangalore to Chennai. The respondent department detained the goods. The documents submitted by the petitioner were not accepted by the respondent department resulting in issuance of detention notice together with notice for demanding tax and compounding fee and that is under challenge.
The petitioner is willing to pay the tax under protest in terms of Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006 and the authorities are bound to release the same as the provision of law provides for release of goods on payment of tax.
Insofar as composition of offence is concerned section 72 of the Tamil Nadu Value Added Tax Act 2006 provides the procedure for composition of the offence and Section 46 of the Tamil Nadu General Sales Tax Rules Act is analogous to the present Section 72 of the Tamil Nadu Value Added Tax Act, 2006. The prescribed authority has been defined under Rule 53 of the Tamil Nadu General Sales Tax Rules which is made applicable in terms of section 88(3)(i) of the Tamil Nadu Value Added Tax Act, 2006. Therefore, the notice for composition of offence is in order and the petitioner is at liberty to pursue the same insofar as composition of offence is concerned. The authority is to pass appropriate final orders on composition notice based on the merits of the petitioner''s case. The goods under detention shall be released on payment of tax demanded forthwith in terms of Section 67 of Tamil Nadu Value Added Tax Act, 2006. The Writ Petition is disposed of as above. No costs. Consequently, connected miscellaneous petition is closed.