Tvl. Gmi Industries, v. The Appellate Deputy
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE: 3.2.2015.
CORAM
THE HON'BLE MR.JUSTICE S.VAIDYANATHAN W.P.No.2464 of 2015 and M.P.No.1 of 2015
1. Tvl. GMI Industries Rep. by its Proprietor Mr.Jagtar Singh Jandu No.491 M.K.N. Road Alandur Chennai-16.
... Petitioner Vs
1. The Appellate Deputy Commissioner (CT) East 3rd Floor PAPJM Annex Building No.1 Greams Road Chennai-6.
2. The Deputy Commercial Tax Officer Alandur Assessment Circle 62A Pudupet Street Alandur Chennai-16.
... Respondents Writ Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorarified mandamus calling for the records on the file of the 1st respondent in S.P. No.7 of 2015 in A.P.V. No.314/2014/East dated 07.01.15 and quash the same being illegal, invalid and against the law and direct the 2nd respondent to entertain personal bond as security in lieu of bank guarantee till the disposal of the appeal pending before the 1st respondent.
For Petitioner : Mr.D.Vijaykumar
For Respondents : Mr.Manohar Sundaram AGP (T)
ORDER
The petitioner has filed this writ petition for issuance of a writ of certiorarified mandamus calling for the records on the file of the 1st respondent in S.P. No.7 of 2015 in A.P.V. No.314/2014/East dated 07.01.15 and quash the same being illegal, invalid and against the law and direct the 2nd respondent to entertain personal bond as security in lieu of bank guarantee till the disposal of the appeal pending before the 1st respondent.
2. With consent of both the parties, this Writ Petition is taken up for hearing at the stage of admission itself.
3. Petitioner seeks modification of the order passed by the first respondent Appellate Authority in the stay petition in so far as it directs the petitioner to furnish bank guarantee. The petitioner is before this Court seeking modification of the order in so far as it imposes the condition to submit bank guarantee stating that the condition is onerous and is causing serious prejudice to the petitioner company.
4. The petitioner relies on the decision of this Court, dated 09.11.2012 made in W.P.No.30301 of 2012 (M/s.R.A. & Co., rep. By its Partner vs. The Appellate Deputy Commissioner (CT) VI (FAC) and another) in which, in para 5, an earlier decision of this Court made in W.P.(MD) No.10567 of 2006 dated 27.11.2006 (M/s.Raja Ceramics represented by its Partner M.A.Nazimal Gani, 720 East Veli Street Madurai Vs. The Appellate Assistant Commissioner (CT) Madurai (South) was cited. Para 4 of the above decision reads as follows: "4. In a number of similar matters, this Court modified the conditions.
Considering the facts and circumstance of the case, the submission made on either side and keeping in view the fact that an automatic charge is created under Section 24(2) of the Tamil Nadu General Sales Tax Act on the properties of the defaulting assessee, the following order is passed:- "The condition imposed in paragraph 6 of the order of the first respondent to the effect that the petitioner should furnish adequate security on or before 17.11.2006 is modified and the petitioner is directed to execute a personal bond for the balance of tax and penalty amounting to Rs.
thousand eight hundred and seventy six only) within a period of fifteen days from today, failing which, this order shall stand vacated."
5. In view of the above decision of this Court, the petitioner *shall furnish a personal bond for the penalty within a period of fifteen days from the date of receipt of a copy of this order, failing which, the order shall stand automatically vacated. The writ petition is disposed of accordingly. No costs. The connected miscellaneous petition is closed.
Sd/- Asst. Registrar Dated : 02.03.2015 *Amended as per order dated 05.03.2015 made in W.P. No. 2464 of 2015 Sd/- Assistant Registrar (CO) Dated : 11.03.2015 /true copy/ Sub Asst. Registrar.
ssk.
To
1. The Appellate Deputy To be substituted for Commissioner (CT) East the order already despatched 3rd Floor PAPJM Annex Building on 03.03.2015 No.1 Greams Road Chennai-6.
2. The Deputy Commercial Tax Officer Alandur Assessment Circle 62A Pudupet Street Alandur Chennai-16.
+1cc to Mr.D.Vijaya Kumar, Advocate, S.R.No.12842 +1cc to the Special Government Pleader, S.R.No.12845 W.P.No.2464 of 2015 BR(CO) and M.P.No. 1 of 2015 CA(02/03/2015) PSI 11.03.2015