{"id":247061,"date":"2010-11-16T00:00:00","date_gmt":"2010-11-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-shri-amman-steel-and-allied-vs-the-appellate-deputy-on-16-november-2010"},"modified":"2016-08-17T15:23:00","modified_gmt":"2016-08-17T09:53:00","slug":"ms-shri-amman-steel-and-allied-vs-the-appellate-deputy-on-16-november-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-shri-amman-steel-and-allied-vs-the-appellate-deputy-on-16-november-2010","title":{"rendered":"M\/S. Shri Amman Steel And Allied &#8230; vs The Appellate Deputy &#8230; on 16 November, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S. Shri Amman Steel And Allied &#8230; vs The Appellate Deputy &#8230; on 16 November, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT\n\nDATED: 16\/11\/2010\n\nCORAM\nTHE HON'BLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition(MD)No.13680 of 2010\n\n\nM\/s. Shri Amman Steel and Allied Industries,\nRepresented by its Director\nM.Somasundaram,\nNagamangalam,\nTrichy.\t\t\t\t\t\t\t ... Petitioner\n\nVs\n\n\n1. The Appellate Deputy Commissioner,\n   (Commercial Taxes) (FAC),\n   Trichy.\n\n2. The Assistant Commissioner (CT) (FAC),\n   Srirangam Assessment Circle,\n   Trichy.\t\n\n\t\t\t\t\t\t\t\t ... Respondents\n\n\nPrayer\n\nPetition filed under Article 226 of the Constitution of India, praying\nfor the issuance of a Writ of Certiorarified Mandamus, to call for the records\nin S.P.No.10\/2010 in A.P.No.26\/2010, dated 19.10.2010, on the file of the first\nrespondent and quash the same as illegal and direct the second respondent to\naccept the personal bond to be executed by the petitioner in lieu of security.\n\n!For petitioner   ... Mr.S.Karunakar\n^For respondents  ... Mr.Pala Ramasamy,\n\t\t      Special Government Pleader\n\n\n:ORDER\n<\/pre>\n<p>\tHeard Mr.S.Karunakar, the learned counsel appearing for the petitioner and<br \/>\nMr.Pala Ramasamy, the learned Special Government Pleader appearing for the<br \/>\nrespondents.\n<\/p>\n<p>\t2. By consent of both the parties, the writ petition is taken up for<br \/>\nhearing and disposal.\n<\/p>\n<p>\t3. The learned counsel for the petitioner submits that in similar matters,<br \/>\norders have been passed by this Court directing the petitioner to furnish a<br \/>\nPersonal Bond for the balance amount of tax, surcharge and penalty, instead of<br \/>\nfurnishing Bank Guarantee or Security.\n<\/p>\n<p>\t4. In the present case, the first respondent, by his impugned order, dated<br \/>\n19.10.2010, had directed the petitioner to pay 25% of tax of Rs.2,25,688\/-, on<br \/>\nor before 18.11.2010, by furnishing bank guarantee or property security, in Form<br \/>\nXIX.  The request of the petitioner is that instead of bank guarantee or<br \/>\nproperty security, in Form XIX, the petitioner may be permitted to furnish a<br \/>\nPersonal Bond for the amount in question.\n<\/p>\n<p>\t5. In view of the above, there will be a direction to the second<br \/>\nrespondent to accept the Personal Bond furnished by the petitioner, in respect<br \/>\nof the tax and penalty, instead of insisting on furnishing of Security, in Form<br \/>\nXIX.  The petitioner is directed to execute the Personal Bond, within a period<br \/>\nof two weeks from today, even though the time granted by the first respondent<br \/>\nexpires on 18.11.2010.\n<\/p>\n<p>\tThis writ petition is disposed of accordingly. No costs.\n<\/p>\n<p>akv<\/p>\n<p>To<\/p>\n<p>1. The Appellate Deputy Commissioner,<br \/>\n   (Commercial Taxes) (FAC),<br \/>\n   Trichy.\n<\/p>\n<p>2. The Assistant Commissioner (CT) (FAC),<br \/>\n   Srirangam Assessment Circle,<br \/>\n   Trichy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S. Shri Amman Steel And Allied &#8230; vs The Appellate Deputy &#8230; on 16 November, 2010 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 16\/11\/2010 CORAM THE HON&#8217;BLE MR.JUSTICE M.JAICHANDREN Writ Petition(MD)No.13680 of 2010 M\/s. Shri Amman Steel and Allied Industries, Represented by its Director M.Somasundaram, Nagamangalam, Trichy. &#8230; Petitioner Vs [&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-247061","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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