{"id":80968,"date":"2011-04-26T00:00:00","date_gmt":"2011-04-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-sigma-byte-computers-pvt-vs-the-commercial-tax-officer-on-26-april-2011"},"modified":"2016-09-11T09:50:37","modified_gmt":"2016-09-11T04:20:37","slug":"ms-sigma-byte-computers-pvt-vs-the-commercial-tax-officer-on-26-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-sigma-byte-computers-pvt-vs-the-commercial-tax-officer-on-26-april-2011","title":{"rendered":"M\/S.Sigma Byte Computers Pvt. vs The Commercial Tax Officer on 26 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Sigma Byte Computers Pvt. vs The Commercial Tax Officer on 26 April, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED: 26.04.2011\n\nCORAM\n\nTHE HON'BLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition No.10725 of 2011\nand\nM.P.No.1 of 2011\n\nM\/s.Sigma Byte Computers Pvt., Ltd., \nRep. By its Director Mr.Alkesh S.Gandhi,\nNo.24, Ethiraj Salai,\nEgmore, Chennai  600 008.\t\t\t\t\t... Petitioners\n\nVs\n\n1.The Commercial Tax Officer,\n   Egmore I Assessment Circle,\n   Spur Tank Road,\n   Chetpet, Chennai  600 031.\n\n2.The Appellate Deputy \n\tCommissioner (CT)-III (FAC)\n   1st Floor, Kuralagam Annexe,\n   Chennai  600 108.\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 second respondent in SP.No.13\/11 in VAT No.13\/11 quash the impugned proceedings dated 30.03.2011 and further direct the second respondent to grant an absolute stay without insisting upon any condition regarding the payment of tax or filing of security pending disposal of the appeal.\n\t\t   For petitioner\t\t:  Mr.V.Sundareswaran\n\t\t   For respondents\t:  Mr.R.Mahadevan\n\t\t\t\t\t  \tAdditional Government Pleader (T)\nO R D E R\n<\/pre>\n<p>\tHeard the learned counsel appearing for the petitioner and the learned Additional Government Pleader (Taxes), 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 second respondent, dated 30.03.2011, made in S.P.No.13\/11, in VAT No.13\/11, is modified, permitting the petitioner to furnish a personal bond for the balance amount of taxes of Rs.3,38,694\/-, and the penalty of Rs.6,77,400\/-, instead of furnishing security in the form of bank guarantee for the said amounts.\n<\/p>\n<p>\t4. The learned Additional Government Pleader (Taxes), 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 petitioner shall pay the sum of Rs.1,69,350\/-, being 25% of the disputed amount of taxes due, before the Assessing Authority, within a period of 6 weeks from today.  Further, the order of the second respondent, dated 30.03.2011, in S.P.No.13\/2011, in VAT No.13\/2011, is modified, permitting the petitioner to furnish a personal bond for the balance amount of taxes of Rs.3,38,694\/-, and the penalty of Rs.6,77,400\/-, instead of furnishing security for the said amounts, within a period of six weeks from today. The writ petition is ordered accordingly. No costs. Consequently connected M.P.No.1 of 2011 is closed.\n<\/p>\n<p>cse<\/p>\n<p>To:\n<\/p>\n<p>1.The Commercial Tax Officer,<br \/>\n   Egmore I Assessment Circle,<br \/>\n   Spur Tank Road,<br \/>\n   Chetpet, Chennai  600 031.\n<\/p>\n<p>2.The Appellate Deputy Commissioner (CT)-III (FAC)<br \/>\n   1st Floor, Kuralagam Annexe,<br \/>\n   Chennai 600 108<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Sigma Byte Computers Pvt. vs The Commercial Tax Officer on 26 April, 2011 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26.04.2011 CORAM THE HON&#8217;BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.10725 of 2011 and M.P.No.1 of 2011 M\/s.Sigma Byte Computers Pvt., Ltd., Rep. By its Director Mr.Alkesh S.Gandhi, No.24, Ethiraj Salai, Egmore, [&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-80968","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.Sigma Byte Computers Pvt. vs The Commercial Tax Officer on 26 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-sigma-byte-computers-pvt-vs-the-commercial-tax-officer-on-26-april-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Sigma Byte Computers Pvt. vs The Commercial Tax Officer on 26 April, 2011 - Free Judgements of Supreme Court &amp; 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