{"id":229311,"date":"2006-09-28T00:00:00","date_gmt":"2006-09-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-srinivasa-trading-co-vs-the-appellate-assistant-on-28-september-2006"},"modified":"2018-04-02T18:15:05","modified_gmt":"2018-04-02T12:45:05","slug":"ms-srinivasa-trading-co-vs-the-appellate-assistant-on-28-september-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-srinivasa-trading-co-vs-the-appellate-assistant-on-28-september-2006","title":{"rendered":"M\/S.Srinivasa Trading Co vs The Appellate Assistant &#8230; on 28 September, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Srinivasa Trading Co vs The Appellate Assistant &#8230; on 28 September, 2006<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED:28.09.2006\n\nCORAM\n\nTHE HON'BLE MR. JUSTICE P. JYOTHIMANI\n\nW.P.Nos.36541 and 36542 of 2006 \nAND\nM.P.Nos.1\/2006 \nin\nW.P.Nos.36541 and 36542 of 2006\n\n\nM\/s.Srinivasa Trading Co.,\nNo.15-C, Sembudoss Stret,\nChennai 600001.\t\t\t... Petitioner in both WPs\n\n\n\t\t\t\t-vs-\n\n\n1.The Appellate Assistant Commissioner (CT)I,\n  VI Floor, Kuralagam Annex,\n  Chennai 108.\n\n2.The Deputy Commercial Tax Officer,\n  Harbour-V, Assessment Circle,\n  Chennai.\t\t\t ... Respondents in both WPs\n\n\n\n\tWrit Petitions filed  under Article 226 of the Constitution of India for issuance of a writ of Certiorarified Mandamus, calling for the records of the 1st respondent in S.P.Nos.69 and 70\/2006 in A.P.Nos.129 and 24 of 2006 and quash the impugned order dated 24.07.2006 and further direct the 1st respondent to grant an absolute stay of collection of balance of disputed tax without imposing any condition of furnishing of security in the form of immovable property or bank guarantee pending the disposal of the appeal on his files.\n\n\t\tFor Petitioner :   Mr.P.Rajkumar\n\t\tFor Respondents:   Mr.A.Shanmugasundaram, GA\n\nO R D E R\n<\/pre>\n<p>\tThe first respondent being the appellate authority, by the order dated 24.7.2006 has directed the petitioner to pay another 25% of the disputed tax of Rs.1,32,402\/- and Rs.77,998\/- on or before 24.08.2006 and the balance 50% of the tax i.e., Rs.2,64,706\/- and Rs.1,55,993\/- shall be paid by way of furnishing security on or before 24.08.2006.\n<\/p>\n<p>\t2.The learned counsel for the petitioner would submit that originally the petitioner has paid 25% of the disputed tax while the appeal was filed before the appellate authority at the time of moving the stay petition.  Now, that the appellate authority has directed to pay another 25% of the disputed tax, the petitioner is prepared to pay, if sufficient time is given.\n<\/p>\n<p>\t3. I have heard the learned counsel for the petitioner and the learned Government Advocate taking notice on behalf of the respondents.\n<\/p>\n<p>\t4. The writ petitions are disposed of with the following direction:\n<\/p>\n<p>\t&#8220;In view of the same, the petitioner is permitted to pay another 25% of the disputed amount as per the order of the 1st respondent dated 24.7.2006 within a period of three weeks from the date of receipt of a copy of this order.  In addition to that, the petitioner shall pay another 10% of the disputed tax within the time stipulated above and in respect of the remaining 40%, the petitioner shall be permitted to furnish personal bond on or before the said date.  If the petitioner fails to comply with any one conditions as stated above, it is open to the respondents to recover the full amount in accordance with law.&#8221;\n<\/p>\n<p>\tNo costs.  Consequently, connected miscellaneous petitions are closed.\n<\/p>\n<p>ap<\/p>\n<p>To<\/p>\n<p>1.The Appellate Assistant Commissioner (CT)I,<br \/>\n  VI Floor, Kuralagam Annex,<br \/>\n  Chennai 108.\n<\/p>\n<p>2.The Deputy Commercial Tax Officer,<br \/>\n  Harbour-V, Assessment Circle,<br \/>\n  Chennai.\n<\/p>\n<p>[VSANT 8136]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Srinivasa Trading Co vs The Appellate Assistant &#8230; on 28 September, 2006 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED:28.09.2006 CORAM THE HON&#8217;BLE MR. JUSTICE P. JYOTHIMANI W.P.Nos.36541 and 36542 of 2006 AND M.P.Nos.1\/2006 in W.P.Nos.36541 and 36542 of 2006 M\/s.Srinivasa Trading Co., No.15-C, Sembudoss Stret, Chennai 600001. &#8230; Petitioner in [&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-229311","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.Srinivasa Trading Co vs The Appellate Assistant ... on 28 September, 2006 - 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-srinivasa-trading-co-vs-the-appellate-assistant-on-28-september-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Srinivasa Trading Co vs The Appellate Assistant ... on 28 September, 2006 - Free Judgements of Supreme Court &amp; 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