IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27.4.2011
CORAM
THE HON'BLE MR.JUSTICE M.JAICHANDREN
Writ Petition No. 10846 of 2011
M/S.DEEPAK ELECTRIC CORPORATION [ PETITIONER ]
REP BY ITS PROPRIETOR MR.SURESH KUMAR
NO.30 BADRIAN STREET CHENNAI 1
Vs
1 THE APPELLATE DEPUTY
COMMISSIONER (CT) II
VITH FLOOR, KURALAGAM ANNEXE
CHENNAI 108
2 THE ASSISTANT COMMISSIONER
KOTHAWALCHAVADI ASSESSMENT CIRCLE
CHENNAI 108 [ RESPONDENTS ]
Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus to call for the records of the 1st respondent in S.P.No.10/11 in VAT A.P.No.4/11 dated 9.3.11 and quash the same and further direct the 1st respondent to grant an absolute stay for the balance of tax amount without insisting upon furnishing of security in the form of immoveable property or Bank Guarantee pending disposal of the appeal on the files of the 1st respondent.
For petitioner : Ms.C.Rekha Kumari
For respondents : Mr.R.Mahadevan
AGP (T)
O R D E R
Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader, appearing on behalf of the respondents.
2. By consent of both the parties, the writ petition is taken up for final hearing and disposal.
3. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice if the order of the first respondent, dated 9.3.2011, made in S.P.No.10/2011 in VAT.A.P.No.4/2011, is modified, permitting the petitioner to furnish a personal bond, in respect of the balance of the tax amount of Rs.2,57,305/-, instead of furnishing security, by way of a bank guarantee for the said amount.
4. The learned Additional Government Pleader appearing on behalf of the respondents has no objection for this Court passing such an order.
5. In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondents, the order of the first respondent, dated 9.3.2011, made in S.P.No.10/2011 in VAT.A.P.No.4/2011, is modified, permitting the authorised representative of the petitioner firm to furnish a personal bond, for the balance of the tax amount of Rs.2,57,305/-, instead of furnishing a bank guarantee for the said amount, within a period of two weeks from today. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed.
lan
To:
1 THE APPELLATE DEPUTY
COMMISSIONER (CT) II VI TH FLOOR KURALAGAM
ANNEXE CHENNAI 108
2 THE ASSISTANT COMMISSIONER
KOTHAWALCHAVADI ASSESSMENT CIRCLE
CHENNAI 108