BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 24/10/2008 CORAM THE HONOURABLE MR.JUSTICE G.RAJASURIA W.P.(MD)No.9441 of 2008 M/s.Manickam Industries, Rep. by its Proprietor, J.J.Manickam, Mettupatti Post, Madurai District. ... Petitioner Vs. 1.The Appellate Assistant Commissioner (Commercial Taxes), Madurai (South). 2.The Commercial Tax Officer, (Full Additional Charge), Thirumangalam. ... Respondents Prayer Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus, to call for the records in S.P.No.41/08 in A.P.No.74/08 dated 28.08.2008 on the file of the 1st respondent and quash the same as illegal and direct the 2nd respondent to accept the personal bond to be executed by the petitioner in lieu of security. !For Petitioner ... Mr.S.Karunakar ^For Respondents... Mr.D.Sasikumar Government Advocate (Writs) for M/s.V.Rajasekaran Government Advocate (T) :ORDER
Heard the learned counsel appearing for the petitioner and also
Mr.D.Sasikumar, learned Government Advocate, who took notice on behalf of
Mr.V.Rajasekaran, learned Government Advocate (T), for respondents.
2. The learned counsel for the petitioner would submit that the respondent
while entertaining the appeal and granting stay, demanded the petitioner to
furnish bank guarantee or immovable property security, which the petitioner
could not furnish. Hence, this writ petition.
3. The learned counsel for the petitioner also would invite the attention
of this Court to the decision of this Court dated 31.07.2008 in W.P(MD)No.6803
of 2008 and pray for permitting him to execute personal bond.
4. Heard the learned Government Advocate.
5. In view of the decision of this Court cited supra, I would like to pass
the following direction is issued:
The petitioner is permitted to execute a personal bond and accordingly the
stay order dated 28.08.2008 issued by the respondent shall stand modified.
6. With the above direction, this writ petition is disposed of. No costs.
smn/sr
To
1.The Appellate Assistant Commissioner
(Commercial Taxes),
Madurai (South).
2.The Commercial Tax Officer,
(Full Additional Charge),
Thirumangalam.