Madras High CourtWP(MD)/990/2016disposed of

Nagarjuna Fertilizers And v. The Asst. Commissioner(Ct)

2016-01-22Honourable Mr Justice K. Ravichandrabaabu2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 22.01.2016

CORAM:

THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU W.P.(MD)No.990 of 2016 Nagarjuna Fertilizers and Chemicals Limited, Represented by its Deputy General Manager, P.Sri Ramamurth ... Petitioner Vs.

1.The Assistant Commissioner (CT), Woraiyur Assessment Circle, Tiruchirapalli.

2.The Appellate Deputy Commissioner (CT) (Appeals), Tiruchy.

... Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records on the files of the Second Respondent herein in S.P.No.274/2015 in AP.No.309/2015 dated 16.12.2015, quashing the same, while directing the Second Respondent to re-dispose the stay application filed by the petitioners in S.P.No.274/2015 arising out of A.P.No.309/2015. For Petitioner : Mr.N.Inbarajan For Respondents : Mr.R.Karthikeyan Additional Government Pleader

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 issue involved in this case is squarely covered by the earlier decision made by this Court in favour of the petitioner.

2.Mr.R.Karthikeyan, learned Additional Government Pleader takes notice for the respondents.

3.The petitioner is aggrieved against the order of the first respondent dated 16.12.2015, in so far as imposing a condition that the petitioner should furnish Security Bond or Bank Guarantee for a sum of Rs.3,82,56,487/- on or before 15.01.2016, while granting the interim stay by the appellate authority. 4.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 https://hcservices.ecourts.gov.in/hcservices/

Additional Government Pleader appearing for the respondents. However, he submitted that the Demand Draft issued by the petitioner in compliance with the first condition of the stay order for payment of Rs.34,77,863/- on the disputed tax is yet to be realized.

5.It is not in dispute that the petitioner has complied with one of the condition imposed by the Appellate Authority while granting an order of interim stay namely, payment of Rs.34,77,863/- by way of issuing a Demand Draft bearing No.4651, on 14.01.2015. To that effect, an acknowledgment is also issued by the Assistant Commissioner (CT), Woraiyur Assessment Circle, Trichy dated 14.01.2016, which is produced before this Court. Therefore, as on today, the petitioner has complied with the first condition namely paying a sum of Rs.34,77,863/-. In so far as the second condition is concerned, he is entitled to the benefits 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 the Writ Petition is modified only to the effect that the petitioner shall furnish personal bond for balance amount of Rs.3,82,56,487/- 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 the 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 appeal 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.

6.With the above direction, this Writ Petition is disposed of. No costs.

Sd/- Assistant Registrar(CS-II) /True copy/ Sub Assistant Registrar(CS) Madurai Bench of Madras High Court, Madurai.

sj To 1.The Assistant Commissioner (CT), Woraiyur Assessment Circle, Tiruchirapalli.

2.The Appellate Deputy Commissioner (CT) (Appeals),Tiruchy. +1 cc to Mr.N.Inbarajan, Advocate, SR No.4162 W.P.(MD)No.990 of 2016 22.01.2016 RG.GSV-AN/SAR-II 25.01.2016 2P/4C https://hcservices.ecourts.gov.in/hcservices/