M/S.Hi.Tech Engineering v. The Appellate Deputy

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 27.07.2018

CORAM:

THE HONOURABLE MR.JUSTICE M.GOVINDARAJ W.P.(MD)No.16645 of 2018 M/s.Hi-Tech Engineering Services, Represented by its Partner, V.T.Johny, No.8, Shop No.2, SIDCO Industrial Estate, Thuvakudi, Trichy.

: Petitioner Vs.

1. The Appellate Deputy Commissioner (CT)(FAC), Commercial Tax Building, Trichy.

2. The Assistant Commissioner (CT), Thiruverumbur Assessment Circle, Commercial Tax Building, Trichy.

: Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus to call for the records in S.P.No.120/2018 in VAT AP.No.204/2018, dated 04.07.2018 on the file of the first respondent and quash the same insofar as it relates to the furnishing of security bond or bank guarantee of balance of tax and penalty as illegal and direct the second respondent to accept the personal bond to be executed by the petitioner in lieu of security.

For Petitioner : Mr.S.Karunakar For Respondents : Mr.A.Muthukaruppan, Additional Government Pleader ******

ORDER

The petitioner filed appeal against the order 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 a further payment of Rs.55,418/- on the disputed tax and file a security bond or bank guarantee for the balance of tax and penalty of Rs.6,97,943/- on or before 03.08.2018.

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2. It is the contention of the learned Counsel for the petitioner that the petitioner has already deposited 25% of the statutory deposit and a direction to pay further 25% of tax and file security bond or bank guarantee for the balance of 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 case, a direction is issued to the petitioner to execute a personal bond 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 appeal, within a period of two months thereafter.

5. Accordingly, this Writ Petition is disposed of as above. No costs.

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

1. The Appellate Deputy Commissioner (CT)(FAC), Commercial Tax Building, Trichy.

2. The Assistant Commissioner (CT), Thiruverumbur Assessment Circle, Commercial Tax Building, Trichy.

+1cc to Spl.Government Pleader Sr.No.75647 +1cc to Mr.S.Karunakar, Advocate Sr.No.75452 SML VB/KAK/SAR2/01.08.2018/2P/5C Order made in W.P.(MD)No.16645 of 2018 27.07.2018 https://hcservices.ecourts.gov.in/hcservices/