IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12.4.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.9445 of 2011 1 TVL. SARAVANA AGENCIES [ PETITIONER ] REP BY ITS PARTNER A. SENTHIL KUMAR Vs 1 APPELLATE DEPUTY COMMISSIONER (CT) VI (FAC) KURALAGAM ANNEXURE CHENNAI - 600 108. 2 THE ASSISTANT COMMISSIONER (CT) AYANAVARAM ASSESSMENT CIRCLE CHENNAI. [ RESPONDENTS ] Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorified Mandamus to call for the impugned proceedings of the first respondent passed in S.P.No.4/2011 in A.P.V.No.3/2011 dated 15/03/2011 and to quash the same and direct the first Respondent to accept the personal bond for the sum of Rs.22, 50,000/- instead of Bank Guarantee pending disposal of the Appeal in VAT A.P.No.03/2011 before the First respondent For petitioner : Mr.K.Kumaresan For respondents : Mr.R.Mahadevan AGP (T) O R D E R Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader, appearing on behalf of the respondents. 2. By consent of both the parties, the writ petition is taken up for final hearing and disposal. https://hcservices.ecourts.gov.in/hcservices/ 3. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice if the order of the first respondent, dated 15.03.2011, made in S.P.No.4/2011 in A.P.V.No.3/2011, is modified, permitting the petitioner to furnish a personal bond in respect of the penalty amount of Rs.22,50,000/-, instead of furnishing a bank guarantee security for the said amount. 4. The learned Additional Government Pleader appearing on behalf of the respondents has no objection for this Court passing such an order. 5. In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondents, the order of the first respondent, dated 15.03.2011, made in S.P.No.4/2011, in A.P.V.No.3/2011, is modified, permitting an authorised representative of the petitioner firm to furnish a personal bond for the penalty amount of Rs.22,50,000, instead of furnishing a bank guarantee for the said amount, within a period of two weeks from today. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed. Sd/- Asst. Registrar /True copy/ Sub. Asst. Registrar lan To: 1 THE APPELLATE DEPUTY COMMISSIONER (CT) VI (FAC) KURALAGAM ANNEXURE CHENNAI - 600 108. 2 THE ASSISTANT COMMISSIONER (CT) AYANAVARAM ASSESSMENT CIRCLE CHENNAI. + 1 cc to Mr.K. Kumaresan, Advocate 26234 + 1 cc to Government Pleder Sr.26574 Writ Petition No.9445 of 2011 JRG(CO) EU 25.4.11 https://hcservices.ecourts.gov.in/hcservices/