Tvl. I. Vetrivel v. The Appellate Deputy

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 20.11.2018 CORAM :

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P(MD)Nos.8781, 8782, 8783, 8784 and 8785 of 2015 Tvl.I.Vetrivel ... Petitioner in all petitions Vs.

1. The Appellate Deputy Commissioner (CT), Madurai (South), Commercial Taxes Complex, Dr.Thangaraj Road, Madurai -625 020.

2. The Assistant Commissioner (CT), Thirumangalam Assessment Circle, Commercial Taxes Office, Thirumangalam, Madurai District-625 706.

... Respondents in all petitions PRAYER in W.P(MD).No.8781 of 2015 : Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the first respondent in S.P.No.30/2015 in TNVAT.AP.90/2015 dated 13.04.2015 and quash the same in so far as the condition to file a Security Bond or Bank guarantee for the balance of tax and entire penalty of Rs.95,25,049/- is concerned and further direct the first respondent to grant stay till disposal of the petitioner's appeal in TNVAT.AP.90/2015.

PRAYER in W.P(MD).No.8782 of 2015 : Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the first respondent in S.P.No.31/2015 in TNVAT.AP.91/2015 dated 13.04.2015 and quash the same in so far as the condition to file a Security Bond or Bank guarantee for the balance of tax and entire penalty of Rs.1,41,47,592- is concerned and further direct the first respondent to grant stay till disposal of the petitioner's appeal in TNVAT.AP.91/2015.

PRAYER in W.P(MD).No.8783 of 2015 : Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the first respondent in S.P.No.27/2015 in TNVAT.AP.92/2015 dated 13.04.2015 and quash the same in so far as the condition to file a Security Bond or Bank guarantee for the balance of tax and entire penalty of Rs.1,64,78652/- is concerned and further direct the first

respondent to grant stay till disposal of the petitioner's appeal in TNVAT.AP.92/2015.

PRAYER in W.P(MD).No.8784 of 2015 : Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the first respondent in S.P.No.28/2015 in TNVAT.AP.93/2015 dated 13.04.2015 and quash the same in so far as the condition to file a Security Bond or Bank guarantee for the balance of tax and entire penalty of Rs.1,40,71,725/- is concerned and further direct the first respondent to grant stay till disposal of the petitioner's appeal in TNVAT.AP.93/2015.

PRAYER in W.P(MD).No.8785 of 2015 : Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the first respondent in S.P.No.29/2015 in TNVAT.AP.94/2015 dated 13.04.2015 and quash the same in so far as the condition to file a Security Bond or Bank guarantee for the balance of tax and entire penalty of Rs.36,74,708/- is concerned and further direct the first respondent to grant stay till disposal of the petitioner's appeal in TNVAT.AP.94/2015.

In all petitions For Petitioner : Mr.R.Veeramanikandan For Respondents : Mr.AayiramK.Selvakumar Additional Government Pleader COMMON ORDER The learned counsel appearing for the petitioner reports that nothing survives for further adjudication in these matters.

2. Recording the submission made by the learned counsel for the petitioner, these Writ Petitions are dismissed as infructuous. No costs.

Sd/- Assistant Registrar(CS-II) /True Copy/ Sub Assistant Registrar(CS-II) To

1. The Appellate Deputy Commissioner (CT), Madurai (South), Commercial Taxes Complex, Dr.Thangaraj Road, Madurai -625 020.

2. The Assistant Commissioner (CT), Thirumangalam Assessment Circle, Commercial Taxes Office, Thirumangalam, Madurai District-625 706.

+1cc to SPL.Govt.Pleader, Sr.No.96580 KM/BK/SAR2/24.12.2018/3P/4C W.P(MD)Nos.8781, 8782, 8783, 8784 and 8785 of 2015 20.11.2018