Tvl.Shriram City Union v. Appellate Deputy Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 17.08.2015
CORAM
THE HONOURABLE MR.JUSTICE R.MAHADEVAN W.P.Nos.25413 to 25419 of 2015 and M.P.Nos.1 of 2015 Tvl.Shriram City Union Finance Ltd., ...
( Petitioner in all rep. by its Asst. General Manager Writ Petition) N.Srinivasan 4 Lady Desikachary Road Chennai-600 004 Vs 1 Appellate Deputy Commissioner (CT) (East) Station:
CT Building Annexe 3rd Floor Greams Road Chennai-6 2 Assistant Commissioner (CT) Alwarpet Assessment Circle Chennai 600 028 ...
( Respondents in all Writ Petition) Prayer:
Petitions filed under Article 226 of the Constitution of India to issue a Writ of certiorarified mandamus to call for the records of 1st respondent in S.P.No.295 to 301/2015 in APV No.293 to 299/2015 respectively and quash the impugned orders dated 21.7.2015 and further direct the 1st respondent to grant an absolute stay of collection of the balance of disputed tax and for the entire disputed penalty in respect of the asst year TIN 2007-08 to 2013-14 respectively without imposing any further condition of furnishing of security in the form of immovable property or bank guarantee pending disposal of the appeal on his files.
For Petitioner : Mr.R.Sivaraman For Respondents : Mr.S.Manoharan Sundaram, AGP(T) C O M M O N O R D E R Heard the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes), who took notice for the respondentd and with their consent, the main writ petitions are taken up for disposal.
2. The petitioner has come forward with these writ petitions challenging the orders dated 21.07.2015 on the file of the 1st respondent, imposing a condition that the petitioner should furnish a bank guarantee for the balance tax amount and penalty, during the currency of appeal proceedings.
3.
The petitioner filed appeals before the 1st respondent challenging the respective assessment orders passed by the 2nd respondent. The appeals were taken on file by the 1st respondent along with stay petitions filed by the petitioner. The appellate authority was pleased to grant an order of stay in those petitions, directing the petitioner to pay another 25% of the disputed amount of tax before the Assessing Authority on or before 20.08.2015. The Appellate Authority also imposed a further condition directing the petitioner to furnish bank guarantee in respect of balance amount of tax and penalty in the stay petitions. The said onerous condition is challenged in these writ petitions.
4. The petitioner has paid 25% of the disputed tax for the respective assessment years at the time of filing the appeals. Further, as directed by the Appellate authority, the petitioner also made payment of another 25% of the disputed amount and produced proof of payment. The only grievance of the petitioner is that they were asked to furnish bank guarantee for the balance tax amount and penalty.
5. This Court, in catena of decisions, directed the assessees to execute a personal bond in lieu of furnishing bank guarantee.
6. Therefore, the writ petitions are disposed of with a direction to the petitioner to execute personal bond for the balance tax amount and penalty for the respective assessment years, in lieu of furnishing bank guarantee, within a period of two weeks from the date of receipt of a copy of this order. On such executing the personal bonds, the order of stay granted by the 1st respondent shall be in force till the disposal of the appeals. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Asst.Registrar (CS II) /true copy/ Sub Asst. Registrar rg
To 1 Appellate Deputy Commissioner (CT) (East) Station:
CT Building Annexe 3rd Floor Greams Road Chennai-6 2 Assistant Commissioner (CT) Alwarpet Assessment Circle Chennai 600 028 +1 cc to Mr.M.Radhakrishnan, Advocate, sr.44041 +1 cc to Special Govt.Pleader (Taxes), High Court, sr.43261. +1 cc to R.Sivaraman, Advocate, sr.44014 (23/09/2015) W.P.Nos.25413 to 25419 of 2015 pvr(co) kra(24/08)