M/S.Bbl Daido Pvt., Ltd., v. The Appellate Deputy

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.04.2016

CORAM

THE HONOURABLE Mr. JUSTICE M.DURAISWAMY W.P.No.14929 to 14934 of 2016 & W.M.P.Nos.13048 to 13053 of 2016 M/s.BBL DAIDO Pvt. Ltd.

Represented by its Director 861 Anna Salai, Chintadripet Chennai-600 002.

.. Petitioner in all W.Ps v.

1 The Appellate Deputy Commissioner (CT)-Central CT New Building Third Floor, Greems Road Chennai-600 006.

2 The Commercial Tax Officer (CT) Chintadripet Assessment Circle Chennai.

.. Respondents in all W.Ps W.P.No.14929/2016 filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the first respondent in the impugned proceedings S.P.No.10 of 2016 in AP.VAT No.66 of 2016 dated 28.03.2016 quash and the petitioner be permitted to give a personal bond in substitution of the Bank Guarantee in respect of the amount of balance of tax and penalty to the extent of Rs.8,00,387/- pending disposal of the statutory appeal in AP VAT No.66 of 2016 pending with the first respondent. W.P.No.14930/2016 filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the first respondent in the impugned proceedings S.P.No.11 of 2016 in AP.VAT No.67 of 2016 dated 28.03.2016 quash and the petitioner be permitted to give a personal bond in substitution of the Bank Guarantee in respect of the amount of balance of tax and penalty to the extent of Rs.7,42,973/- pending disposal of the statutory appeal in AP VAT No.67 of 2016 pending with the first respondent.

W.P.No.14931/2016 filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for

the records of the first respondent in the impugned proceedings S.P.No.12 of 2016 in AP.VAT No.68 of 2016 dated 28.03.2016 quash and the petitioner be permitted to give a personal bond in substitution of the Bank Guarantee in respect of the amount of balance of tax and penalty to the extent of Rs.18,25,272/- pending disposal of the statutory appeal in AP VAT No.68 of 2016 pending with the first respondent.

W.P.No.14932/2016 filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the first respondent in the impugned proceedings S.P.No.13 of 2016 in AP.VAT No.69 of 2016 dated 28.03.2016 quash and the petitioner be permitted to give a personal bond in substitution of the Bank Guarantee in respect of the amount of balance of tax and penalty to the extent of Rs.19,21,923/- pending disposal of the statutory appeal in AP VAT No.69 of 2016 pending with the first respondent.

W.P.No.14933/2016 filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the first respondent in the impugned proceedings S.P.No.14 of 2016 in AP.VAT No.70 of 2016 dated 28.03.2016 quash and the petitioner be permitted to give a personal bond in substitution of the Bank Guarantee in respect of the amount of balance of tax and penalty to the extent of Rs.20,24,014/- pending disposal of the statutory appeal in AP VAT No.70 of 2016 pending with the first respondent.

W.P.No.14934/2016 filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the first respondent in the impugned proceedings S.P.No.15 of 2016 in AP.VAT No.71 of 2016 dated 28.03.2016 quash and the petitioner be permitted to give a personal bond in substitution of the Bank Guarantee in respect of the amount of balance of tax and penalty to the extent of Rs.67,07,490/- pending disposal of the statutory appeal in AP VAT No.71 of 2016 pending with the first respondent.

For Petitioner : Ms.Radhika Chandra Sekhar For Respondents : Mr.Cibi Vishnu Addl. Govt. Pleader (Taxes) COMMON ORDER The petitioner has filed the above writ petitions to issue a writs of Certiorarified Mandamus, to call for the records on the file of the first respondent in the impugned proceedings dated 28.03.2016, to quash the same and to permit them to execute personal bond instead of Bank Guarantee as directed by the first respondent.

2. It is the case of the petitioner that by the impugned orders dated 28.03.2016, the first respondent directed the petitioner to pay the balance amount of tax and penalty by way of Bank Guarantee/Security Bond of immovable property.

3. Ms.Radhika Chandra Sekhar, learned counsel appearing for the petitioner submitted that the petitioner is willing to execute personal bond instead of Bank Guarantee as directed by the first respondent.

4. Mr.Cibi Vishnu, learned Additional Government Pleader (Taxes) takes notice for the respondents and submitted that the impugned orders may be modified by directing the petitioner to execute personal bond instead of Bank Guarantee.

5. Having regard to the submissions made by the learned counsel on either side, the impugned orders dated 28.03.2016 are modified by directing the petitioner to execute personal bond instead of Bank Guarantee towards the balance amount of tax and penalty within a period of two weeks from the date of receipt of a copy of this order. There shall be an order of interim stay till the disposal of the appeals. In other aspects, the orders passed by the first respondent dated 28.03.2016 shall remain unaltered.

With these observations, the writ petitions are disposed of. No costs. Consequently, connected miscellaneous petitions are closed.

Rj -s/d- Assistant Registrar(CS-II) True Copy Sub-Assistant Registrar To 1 The Appellate Deputy Commissioner (CT)- Central CT New Building Third Floor, Greems Road Chennai-600 006.

2 The Commercial Tax Officer (CT) Chintadripet Assessment Circle Chennai.

+ 1 cc to M/s.K.Vaitheeswaran, Advocate, SR 24911 + 1 cc to Spl.Govt.Pleader, High Court, Madras SR 25237 mp(co) W.P.No.14929 to 14934 of 2016 & prk3/5 ` W.M.P.Nos.13048 to 13053 of 2016