P.RAMASUBBU Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) HEARD the learned counsel for the petitioners and the learned Government Pleader appearing for the respondents.

(2.) PETITIONERS are engaged in hotel business. They are aggrieved by Ext.P4 notice issued by the second respondent, detaining a consignment of UPVC windows transported in a truck bearing Reg.No.TN 39 BZ 8705. The irregularity mentioned is that as per the certificate of registration, they are not authorised to effect intere-state purchase of the consignment in question.

(3.) PRIMA facie, the documents produced by the petitioners substantiate what is stated in the writ petitions. In any case, the correctness or otherwise of the allegations in the notice of detention and whether there was an attempt to evade tax are matters which are to be enquired into. Pending such adjudication, having regard to the nature of the allegations and the facts disclosed in the writ petitions, I do not think it necessary that the consignment could be kept under detention.