Madras High Court
Ms.Nellai Ariya Bhavan Hotel vs The Appellate Assistant Commissioner on 26 April, 2006
Author: P.Jyothimani
Bench: P.Jyothimani
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 26/04/2006 CORAM: THE HONOURABLE MR.JUSTICE P.JYOTHIMANI W.P.(MD).No.3774 of 2006 Ms.Nellai Ariya Bhavan Hotel, Represented by its Proprietor P.Muthukrishnan, Opposite to Bus Stand, Thirumangalam. ... Petitioner Versus 1. The Appellate Assistant Commissioner (Commercial Tax), Madurai (South). 2. The Commercial Tax Officer, Thirumangalam. ... Respondents Writ Petition filed under Article 226 of the Constitution of India for the issuance of a Writ of Certiorarified Mandamas to call for the records in S.P.No.34/06 in A.P.No.42/06 dated 24.3.2006 on the file of the Ist 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.C. Selvaraj Government Advocate. :ORDER
Heard the learned counsel appearing for the petitioner and Mr.C.Selvaraj, the learned Government Advocate for the respondents. By consent the writ petition is taken up for final hearing.
2. The petitioner submits that aggrieved by the orders of the The Commercial Tax Officer, Tirumangalam dated 13.2.2006, the petitioner has preferred an appeal before the Appellate Assistant Commissioner (CT), Madurai (South), along with a stay application and the same was ordered on condition. It is represented by the learned counsel for the petitioner that as a conditional precedent, the petitioner has deposited 45% of the amount covered under the orders of the Commercial Tax Officer. For the balance of tax, surcharge and penalty a condition for executing a security either in the form of Bank guarantee or Property security in Form XIX has been imposed. The learned counsel for the petitioner has submitted that under similar circumstances, this court had directed the assessee to execute a personal bond for the balance of tax, surcharge and penalty, instead of furnishing a security.
3. I have heard the learned Government Advocate on this issue. In fact orders were passed on similar terms as submitted by the learned counsel for the petitioner in W.P.No.19435 of 2004 and W.P.No.2868 of 2004. Following the same, this writ petition is disposed of with a direction to the petitioner to execute a personal bond instead of security, as required by the Appellate Authority as a condition for grant of stay. Such a personal bond shall be executed within two weeks from the date of receipt of a copy of this order. On receipt of the personal bond, the Appellate Authority is directed to dispose of the appeal on merits.
mvk To
1) The Appellate Assistant Commissioner (Commercial Tax), Madurai (South).
2) The Commercial Tax Officer, Thirumangalam.