Rajiv Shakdher, J. - (1.) Issue notice. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepts notice on behalf of the respondent. 1.1. With the consent of the learned counsels for the parties, the writ petition is taken up for hearing and final disposal.
(2.) By virtue of the writ petition, challenge is laid to order dated 30.12.2016. 2.1. Via the impugned order, the petitioner has been directed to pay one time tax, equivalent to a sum of Rs.1,10,969/- and compounding fee, equivalent to twice the amount of the tax demanded, i.e., Rs.2,21,938/-.
(3.) The petitioner, prior to the impugned notice, was also served with the Goods Detention Notice of even date, i.e., 30.12.2016. 3.1. The record shows that the petitioner's goods, while being ferried, via a vehicle bearing registration No.TN 25 AQ 2729, from Daman to Chennai, were detained at the Ranipet Checkpost, on 30.12.2016. 3.2. The reason for detention, as is discernible from the impugned order, is that the goods were not accompanied by an inward way bill.;