MAQ EQUIPMENT REPRESENTED BY ITS AUTHORISED SIGNATORY R SURESH KUMAR Vs. COMMISSIONER COMMERCIAL TAXES DEPARTMENT

JUDGEMENT

(1.) Issue Notice. Mr.K.Venkatesh, learned Government Advocate, accepts notice on behalf of the respondents. With the consent of the learned counsels for parties, the writ petition is taken up for hearing and final disposal.

(2.) The petitioner is aggrieved by the detention of the subject goods and accordingly, challenge is the goods detention notice dated 20.01.2017.

(3.) The record shows that the petitioner has also been served with the compounding notice dated 21.01.2017. By virtue of the compounding notice, the petitioner has been mulcted with tax at the rate of 14.5% amounting to Rs.5,46,059/-. Furthermore, compounding fee of Rs.16,38,177/- has been imposed on the petitioner.