IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 8.3.2011
CORAM
THE HON'BLE MR.JUSTICE M.JAICHANDREN
Writ Petition No.5509 of 2011
M/S. SKYLARK AIR CONDITIONING PVT. LTD. REP. BY ITS DIRECTOR NO.154-A FIRST FLOOR CHOLAN STREET PARI NAGAR JAFFERKHANPET CHENNAI-83. [ PETITIONER)
Vs
1 THE APPELLATE DEPUTY COMMISSIONER
(CT) V KANCHEEPURAM.
2 THE ASSISTANT COMMISSIONER (CT)
SAIDAPET ASSESSMENT CIRCLE
CHENNAI. RESPONDENTS
W.P.No.5509 of 2011:
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 first respondent in S.P.No.37/10 in AP.No.8/10 dated 13/01/2011 and quash the same and further direct the first respondent to grant an absolute stay for the entire penalty amount without insisting upon furnishing of security in the form of immovable property or Bank Guarantee pending disposal of the appeal on the files of the first respondent.
For petitioner : Ms.C.Rekha Kumari
For respondents : Mr.R.Mahendran
Additional Government Pleader
O R D E R
Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondents.
2. The learned counsel appearing for the petitioner had submitted that the petitioner had paid the disputed tax amount demanded and the petitioner has only challenged the order, dated 13.1.2011, directing the petitioner to furnish security for the entire penalty.
3. In view of the submissions made by the learned the learned counsels appearing for both sides and in view of the fact that the issues involved in this writ petition are covered by the order of this Court, dated 25.2.2010, made in W.P.No.3888 of 2010, the order of the first respondent/appellate authority, dated 13.1.2011, is modified to the extent that the petitioner is permitted to execute a personal bond for the entire penalty, within a period of two weeks from today, failing which, this order would stand cancelled, automatically.
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) V KANCHEEPURAM.
2 THE ASSISTANT COMMISSIONER (CT)
SAIDAPET ASSESSMENT CIRCLE
CHENNAI