Madras High CourtWP(MD)/11942/2018disposed of

M/S.Annamalai Coach v. The Appellate Deputy

2018-06-06Honourable Mr Justice M. Govindaraj4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 06.06.2018

CORAM:

THE HONOURABLE MR.JUSTICE M.GOVINDARAJ W.P(MD)Nos.11942 to 11945 of 2018 and W.M.P(MD)Nos.10901 to 10904 of 2018 W.P(MD)No.11942 of 2018:

Proprietor, K.Baalasubramani, call for the records in S.P.No.69/2018 in AP.No.147/2018, dated W.P(MD)No.11943 of 2018:

Proprietor,

K.Baalasubramani, call for the records in S.P.No.70/2018 in AP.No.148/2018, dated W.P(MD)No.11944 of 2018:

Proprietor, K.Baalasubramani,

call for the records in S.P.No.71/2018 in AP.No.149/2018, dated W.P(MD)No.11945 of 2018:

Proprietor, K.Baalasubramani, call for the records in S.P.No.72/2018 in AP.No.150/2018, dated COMMON ORDER The petitioner filed appeals against the orders passed by the second respondent after paying 25% of the statutory deposit. While granting interim orders, the appellate authority, namely, the first respondent has imposed a condition to pay the balance of tax and penalty on or before 19.05.2018.

2. It is the contention of the learned Counsel for the petitioner that he has already deposited 25% of the statutory deposit and a further direction to pay the balance tax and penalty is excessive as the property concerned is under charge.

3. I have considered the rival contentions.

4. Considering the facts and circumstances of the cases, a direction is issued to the petitioner to execute a personal bond in all the cases, in lieu of payment of balance tax and penalty within a period of fifteen days from the date of receipt of a copy of this order. In that event, the first respondent is directed to dispose of the appeals within a period of two months thereafter.

5. Accordingly, all the writ petitions are disposed of as above. No costs. Consequently, the connected writ miscellaneous petitions are closed.

Sd/- Assistant Registrar (CS-I) /True Copy/ Sub Assistant Registrar To Commercial Tax Building, Trichy.

Commercial Tax Building, Karur.

+4CC to Mr.S.Karunakar, Advocate, SR.No.67032,67033,67034,67035 +1CC to the Special Government Pleader SR.No.67134 W.P(MD)Nos.11942 to 11945 of 2018 and W.M.P(MD)Nos.10901 to 10904 of 2018 06.06.2018 RSB ES/SKN/RSK/SAR 2/19.06.2018/4P/8C