- (1.)HEARD the learned counsel appearing for the petitioner and the learned Additional Government Pleader for taxes, appearing on behalf of the respondent.
(2.)IN view of the similar orders passed by this Court, in a number of writ petitions, including the order, dated 21.12.2010, made in W.P.No.29050 of 2010, the following order is passed:
i) The petitioner shall pay the amount of tax demanded by the authority, while passing the detention order. ii) On payment of such tax amount, the goods detained shall be released and the same shall be subject to the final adjudication order, which may be passed by the authority concerned. iii) It is made clear that, while making recovery of the tax amount due, the amount of tax already paid shall be deducted. iv) The respondent shall complete the adjudication process, within a period of three weeks, from the date of receipt of a copy of this order.

The Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. Consequently, Miscellaneous Petitions in M.P.Nos.1 and 2 are closed.