BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 16/11/2010 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition(MD)No.13680 of 2010 M/s. Shri Amman Steel and Allied Industries, Represented by its Director M.Somasundaram, Nagamangalam, Trichy. ... Petitioner Vs 1. The Appellate Deputy Commissioner, (Commercial Taxes) (FAC), Trichy. 2. The Assistant Commissioner (CT) (FAC), Srirangam Assessment Circle, Trichy. ... Respondents Prayer Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records in S.P.No.10/2010 in A.P.No.26/2010, dated 19.10.2010, on the file of the first respondent and quash the same as illegal and direct the second respondent to accept the personal bond to be executed by the petitioner in lieu of security. !For petitioner ... Mr.S.Karunakar ^For respondents ... Mr.Pala Ramasamy, Special Government Pleader :ORDER
Heard Mr.S.Karunakar, the learned counsel appearing for the petitioner and
Mr.Pala Ramasamy, the learned Special Government Pleader appearing for the
respondents.
2. By consent of both the parties, the writ petition is taken up for
hearing and disposal.
3. The learned counsel for the petitioner submits that in similar matters,
orders have been passed by this Court directing the petitioner to furnish a
Personal Bond for the balance amount of tax, surcharge and penalty, instead of
furnishing Bank Guarantee or Security.
4. In the present case, the first respondent, by his impugned order, dated
19.10.2010, had directed the petitioner to pay 25% of tax of Rs.2,25,688/-, on
or before 18.11.2010, by furnishing bank guarantee or property security, in Form
XIX. The request of the petitioner is that instead of bank guarantee or
property security, in Form XIX, the petitioner may be permitted to furnish a
Personal Bond for the amount in question.
5. In view of the above, there will be a direction to the second
respondent to accept the Personal Bond furnished by the petitioner, in respect
of the tax and penalty, instead of insisting on furnishing of Security, in Form
XIX. The petitioner is directed to execute the Personal Bond, within a period
of two weeks from today, even though the time granted by the first respondent
expires on 18.11.2010.
This writ petition is disposed of accordingly. No costs.
akv
To
1. The Appellate Deputy Commissioner,
(Commercial Taxes) (FAC),
Trichy.
2. The Assistant Commissioner (CT) (FAC),
Srirangam Assessment Circle,
Trichy.