Tvl. Hotel Sree Sabarees, v. The Appellate Deputy

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 19.01.2016

CORAM:

THE HONOURABLE Mr.JUSTICE K.RAVICHANDRABAABU W.P.(MD)No.1024 of 2016 TVL.Hotel Sree Sabrees, represented by its Proprietor S.Suyambu, 56, West Perumal Maistry Street, Madurai.

...

Petitioner Vs.

1.The Appellate Deputy Commissioner (CT) (FAC), Madurai (North), Madurai.

2.The Commercial Tax Officer, Nethaji Road, Assessment Circle, Madurai.

...

Respondents PRAYER: Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records in S.P.No.64/2015 in VAT AP No.383/2015 dated 22.12.2015 on the file of the 1st respondent and quash the same as illegal and direct the 2nd respondent to accept the personal bond to be executed by the petitioner in lieu of security.

For Petitioner : Mr.S.Karunakar For Respondents : Mr.N.S.Karthikeyan, AGP

O R D E R

By consent of both parties, the Writ petition itself is taken up for final disposal, in view of the fact that the matter is squarely covered by the earlier decision made by this Court in favour of the petitioner. 2.The petitioner is aggrieved against the orders of the 1st respondent, dated 22.12.2015, insofar as imposing a condition that the petitioner should furnish security bond or bank guarantee for a sum of Rs.4,06,744/-(Tax Rs.48,090/- + Penalty Rs.3,58,654/-) on or before 21.01.2016, while granting an order of interim stay by the Appellate Authority.

3.According to the petitioner, in similar matters, this Court permitted furnishing of personal bond instead of security bond or bank guarantee. The above said contention of the learned counsel appearing for the petitioner is not disputed by the learned Additional Government Pleader appearing for the respondents. He submitted further that already the petitioner has paid more than 80% of the tax dues. https://hcservices.ecourts.gov.in/hcservices/

4.It is not in dispute that the petitioner has already paid more than 80% of the tax dues. Insofar as, the condition to furnish security bond or bank guarantee is concerned, he is entitled to the benefit of the orders already passed in similar matters by furnishing a personal bond instead of security bond or bank guarantee as directed by the Appellate Authority. Therefore, the order passed by the Appellate Authority impugned in this Writ petition is modified only to the effect that the petitioner shall furnish personal bond for balance amount, within a period of two weeks from the date of receipt of a copy of this order and such personal bond shall be in force till the disposal of appeal. In all other aspects, the order passed by the Appellate Authority impugned in this Writ petition stands.

It is made clear that on furnishing of such personal bond, the Appellate Authority is directed to dispose of the appeals on merits and in accordance with law. It is also made clear that on furnishing of such personal bond, the stay granted by the Appellate Authority shall continue till the disposal of the appeal. 5.With the above direction, the Writ petition is disposed of. No costs.

Sd/- Assistant Registrar (P&A) /True copy/ Sub Assistant Registrar To 1.The Appellate Deputy Commissioner (CT) (FAC), Madurai (North), Madurai.

2.The Commercial Tax Officer, Nethaji Road, Assessment Circle, Madurai.

+2 CC to Mr.S.KARUNAKAR, Advocate, SR No.2685/16 +1 CC to the Special Government Pleader, SR No.2984/16 W.P.(MD)No.1024 of 2016 19.01.2016 ssl SH/SKS-RR:01.02.2016:2P/6C https://hcservices.ecourts.gov.in/hcservices/