(1.) HEARD the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondent.
(2.) THE prayer in this writ petition is for issuance of a writ of certiorarified mandamus to call for records of the respondent in G.D.No.845033/2002-2003 dated 14.1.2003 and quash the same as illegal, unlawful and unconstitutional and direct the respondent to release the goods detained by the respondent.
(3.) IT is not disputed that in pursuance of the provision contained in Article 323 -B, Tamil Nadu Taxation Special Tribunal Act, 1992 (Act 42 of 1992) has been enacted and the Special Tribunal has been constituted. Section 7 of such Act will relate to the jurisdiction, powers and authority of the Special Tribunal and it is extracted hereunder :-