NAVBHARAT MARBLES Vs. THE DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard the learned counsel appearing for the petitioner and Mr. S. Manoharan Sundaram, learned Additional Government Pleader, (Taxes), who took notice for the respondents and with their consent, the main writ petition itself is taken up for disposal.

(2.) The writ petition has been filed under Article 226 of the Constitution of India challenging the proceedings dated 16.09.2015 and to direct the respondent to release the goods.

(3.) The petitioner, dealing in marbles and tiles registered under the Pondicherry VAT Act. The petitioner has placed orders for ceramic tiles from two suppliers in Gujarat. The tiles had been consigned by the said suppliers along with necessary documents on 29.08.2015 and 30.08.2015. When the tiles were moved from the harbour to the petitioner's location at Puducherry by Goods Vehicle bearing No. TN 21 AY 02 -04 through Chennai, the vehicle was intercepted by the respondent on 16.09.2015 at 01.15 p.m. and the goods were detained on the ground that the goods delivery address was noted as Panruti. It appears that the driver of the vehicle has handed over some wrong invoice pertaining to some other goods of the respondent due to inadvertence. Actually, the goods were accompanied with correct invoices and the same were addressed to the petitioner. However, the respondent has served the impugned detention notice on the driver demanding the petitioner to pay tax at 14.5% on the value of the goods along with compounding fees. Aggrieved over the same, the petitioner is before this Court.