BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 26/04/2006 CORAM: THE HONOURABLE MR.JUSTICE P.JYOTHIMANI W.P.(MD).No.3765 of 2006 Tvl. Viswas Electricals, rep. by its Proprietor: N.Sathish Kumar, No.28-A, Pookara Lane, Madurai. ... Petitioner Vs 1) The Appellate Assistant Commissioner(C.T.), Madurai (North), Madurai-20. 2) The Commercial Tax Officer, West Tower 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.47 of 2006 in A.P.No.44 of 2006 dated 24.3.2006 and quash the same in so far as the condition to furnish security for the balance of tax, surcharge and penalty 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
Commercial Tax Officer, West Tower Street Circle, Madurai-20 dated 31.1.2006 the
petitioner has preferred an appeal before the Appellate Assistant Commissioner
(CT), Madurai (North),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 30% of
the amount covered under the orders of the Commercial Tax Officer. For the
balance of tax, surcharge 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, surcharge 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 (North),
Madurai-20.
2) The Commercial Tax Officer,
West Tower Street Circle,
Madurai-20