BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 26/04/2006 CORAM: THE HONOURABLE MR.JUSTICE P.JYOTHIMANI W.P.(MD).No.3780 of 2006 Tvl.A.A.I. India rep. by its Proprietor: A.Pauljosephkumar, No.86, TNHB Colony, Madurai. ... Petitioner Versus 1.The Appellate Assistant Commissioner(C.T.), Madurai (South), Madurai-20. 2.The Deputy Commercial Tax Officer, West Veli Street Circle, Madurai-20. ... Respondents Writ Petition filed under Article 226 of the Constitution of India for the issuance of a Writ of Certiorari to call for the records on the file of the Ist respondent in S.P.No.42 of 2006 in A.P.No.45 of 2006 dated 29.3.2006 in so far as the condition to furnish security for the balance of tax of Rs.39,148/- and the entire penalty of Rs.1,47,694/- is concerned. !For Petitioner ... Mr.P.Radhakrishnan ^For Respondents ... Mr.C. Selvaraj Government Advocate. :ORDER
Heard the learned counsel appearing for the petitioner and Mr.C.Selvaraj,
the learned Government Advocate for the respondents. By consent the writ
petition is taken up for final hearing.
2. The petitioner submits that aggrieved by the orders of the The Deputy
Commercial Tax Officer, West Veli Street Circle, Madurai-20 dated 22.2.2006 the
petitioner has preferred an appeal before the Appellate Assistant Commissioner
(CT), Madurai (South),Madurai-20 along with a stay application and the same was
ordered on condition. It is represented by the learned counsel for the
petitioner that as a conditional precedent, the petitioner has deposited 45% of
the amount covered under the orders of the Deputy Commercial Tax Officer. For
the balance of tax and penalty a condition for executing a security either in
the form of Bank guarantee or Property security in Form XIX has been imposed.
The learned counsel for the petitioner has submitted that under similar
circumstances, this court had directed the assessee to execute a personal bond
for the balance of tax and penalty, instead of furnishing a security.
3. I have heard the learned Government Advocate on this issue. In fact
orders were passed on similar terms as submitted by the learned counsel for the
petitioner in W.P.No.19435 of 2004 and W.P.No.2868 of 2004. Following the same,
this writ petition is disposed of with a direction to the petitioner to execute
a personal bond instead of security, as required by the Appellate Authority as a
condition for grant of stay. Such a personal bond shall be executed within two
weeks from the date of receipt of a copy of this order. On receipt of the
personal bond, the Appellate Authority is directed to dispose of the appeal on
merits.
mvk
To
1) The Appellate Assistant Commissioner(C.T.),
Madurai (South),
Madurai-20.
2) The Deputy Commercial Tax Officer,
West Veli Street Circle,
Madurai-20.