{"id":218604,"date":"2011-04-27T00:00:00","date_gmt":"2011-04-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2"},"modified":"2015-10-01T00:57:49","modified_gmt":"2015-09-30T19:27:49","slug":"ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2","title":{"rendered":"M\/S.Deepak Electric Corporation vs 2 The Assistant Commissioner on 27 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Deepak Electric Corporation vs 2 The Assistant Commissioner on 27 April, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED:  27.4.2011\n\nCORAM\n\nTHE HON'BLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition No. 10845 of 2011\n\n     M\/S.DEEPAK ELECTRIC CORPORATION         [ PETITIONER  ]\n     REP BY ITS PROPRIETOR  MR.SURESH KUMAR  \n\tNO.30 BADRIAN STREET  CHENNAI 1\n\n  Vs\n\n1    THE APPELLATE DEPUTY \n\tCOMMISSIONER (CT) II  \n\tVITH FLOOR, KURALAGAM ANNEXE  \n\tCHENNAI 108\n\n2    THE ASSISTANT COMMISSIONER\n     KOTHAWALCHAVADI ASSESSMENT CIRCLE  \n\tCHENNAI 108\t\t\t\t\t\t[ RESPONDENTS ]\n\n\n\tWrit 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.9\/11 in VAT A.P.No.3\/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.\n\t\t   For petitioner  :  Ms.C.Rekha Kumari\n\t\t   For respondents :  Mr.R.Mahadevan\n\t\t\t\t\t\t  AGP (T)\n\n\nO R D E R\n<\/pre>\n<p>\tHeard the learned counsel appearing for the petitioner and the learned Additional Government Pleader, appearing on behalf of the respondents.\n<\/p>\n<p>\t2. By consent of both the parties, the writ petition is taken up for final hearing and disposal.\n<\/p>\n<p>\t3. 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.9\/2011 in VAT.A.P.No.3\/2011, is modified, permitting the petitioner to  furnish a personal bond, in respect of the balance of the tax amount of Rs.3,00,600\/-, instead of furnishing secuirty, by way of a bank guarantee for the said amount.\n<\/p>\n<p>\t4. The learned Additional Government Pleader appearing on behalf of the respondents has no objection for this Court passing such an order.\n<\/p>\n<p>\t5. 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.9\/2011 in VAT.A.P.No.3\/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.3,00,600\/-, 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.\n<\/p>\n<p>lan<\/p>\n<p>To:\n<\/p>\n<pre>1    THE APPELLATE DEPUTY                   \n     COMMISSIONER (CT) II  VI TH FLOOR  KURALAGAM \n     ANNEXE  CHENNAI 108\n\n2    THE ASSISTANT COMMISSIONER\n     KOTHAWALCHAVADI ASSESSMENT CIRCLE  \n\tCHENNAI 108\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Deepak Electric Corporation vs 2 The Assistant Commissioner on 27 April, 2011 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27.4.2011 CORAM THE HON&#8217;BLE MR.JUSTICE M.JAICHANDREN Writ Petition No. 10845 of 2011 M\/S.DEEPAK ELECTRIC CORPORATION [ PETITIONER ] REP BY ITS PROPRIETOR MR.SURESH KUMAR NO.30 BADRIAN STREET CHENNAI 1 Vs 1 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-218604","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Deepak Electric Corporation vs 2 The Assistant Commissioner on 27 April, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Deepak Electric Corporation vs 2 The Assistant Commissioner on 27 April, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2011-04-26T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-09-30T19:27:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\/S.Deepak Electric Corporation vs 2 The Assistant Commissioner on 27 April, 2011\",\"datePublished\":\"2011-04-26T18:30:00+00:00\",\"dateModified\":\"2015-09-30T19:27:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2\"},\"wordCount\":260,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\"},\"articleSection\":[\"High Court\",\"Madras High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2\",\"name\":\"M\/S.Deepak Electric Corporation vs 2 The Assistant Commissioner on 27 April, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\"},\"datePublished\":\"2011-04-26T18:30:00+00:00\",\"dateModified\":\"2015-09-30T19:27:49+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.legalindia.com\/judgments\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\/S.Deepak Electric Corporation vs 2 The Assistant Commissioner on 27 April, 2011\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg\",\"contentUrl\":\"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/LegalindiaCom\/\",\"https:\/\/x.com\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\/\/www.legalindia.com\",\"https:\/\/x.com\/legaliadmin\"],\"url\":\"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M\/S.Deepak Electric Corporation vs 2 The Assistant Commissioner on 27 April, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2","og_locale":"en_US","og_type":"article","og_title":"M\/S.Deepak Electric Corporation vs 2 The Assistant Commissioner on 27 April, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2011-04-26T18:30:00+00:00","article_modified_time":"2015-09-30T19:27:49+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S.Deepak Electric Corporation vs 2 The Assistant Commissioner on 27 April, 2011","datePublished":"2011-04-26T18:30:00+00:00","dateModified":"2015-09-30T19:27:49+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2"},"wordCount":260,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Madras High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2","url":"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2","name":"M\/S.Deepak Electric Corporation vs 2 The Assistant Commissioner on 27 April, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2011-04-26T18:30:00+00:00","dateModified":"2015-09-30T19:27:49+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-deepak-electric-corporation-vs-2-the-assistant-commissioner-on-27-april-2011-2#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S.Deepak Electric Corporation vs 2 The Assistant Commissioner on 27 April, 2011"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/218604","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=218604"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/218604\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=218604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=218604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=218604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}