1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.08.2011 CORAM THE HONOURABLE MR.JUSTICE R.SUDHAKAR W.P.(MD)No.9623 of 2011 Tvl.Vasudevan Metal Stores, represented by its Partner, B.Jothimani. ... Petitioner Vs. 1. The Appellate Deputy Commissioner (C.T)(FAC), Virudhunagar. 2. The Additional Commercial Tax Officer, Ramanathapuram. ... Respondents PRAYER:Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Certiorarified Mandamus to call for the records on the file of the first respondent in S.P.No.27/2011 in A.P.No.VAT 45/2011 dated 20.07.2011 and quash the same insofar as the condition to furnish security for the balance tax of Rs.2,43,186/- is concerned and further direct the first respondent to extend the stay till the disposal of the petitioner's appeal in A.P.No.VAT 45/2011. For Petitioner ... Mr.A.Chandrasekaran For Respondents ... Mr.TR.Janarthanam Additional Government Pleader. * * * * * ORDER This writ petition has been filed by the petitioner to issue a Writ of Certiorarified Mandamus to call for the records on the file of the first respondent in S.P.No.27/2011 in A.P.No.VAT 45/2011 dated 20.07.2011 and quash the same insofar as the condition to furnish security for the balance tax of Rs.2,43,186/- is concerned and further direct the first respondent to extend the stay till the disposal of the petitioner's appeal in A.P.No.VAT 45/2011. 2. Heard Mr.A.Chandrasekaran, learned Counsel for the petitioner and Mr.TR.Janarthanam, learned Additional Government Pleader, who takes notice for the respondents. 3. By consent, the writ petition itself is taken up for final disposal. 4. The Additional Commercial Tax Officer/second respondent has passed an assessment order dated 08.04.2011, for the year 2008-2009 determining https://hcservices.ecourts.gov.in/hcservices/ 2 the total tax due at Rs.6,58,464/- on which the petitioner has paid Rs.3,17,191/- and the remaining amount due is Rs.3,41,273/-. The appeal was filed and the Appellate Authority granted interim stay pending the appeal, for a period of six months, by directing the petitioner to deposit Rs.98,987/- being 25% of the disputed tax and to submit a bank guarantee for the balance of entire tax and penalty on or before 19.08.2011. 5. The writ petitioner contends that no penalty has been passed in the assessment order and further substantial amount has been paid by way of tax. Pending the appeal, the petitioner should be given a benefit of submitting a personal bond instead of bank guarantee, as the bank will insist of payment of full amount for the purpose of granting of bank guarantee. He pleads financial hardship. 6. Considering the fact that there is no penalty levied and substantial amount has already been paid consequent to the assessment and he further made 25% deposit in terms of the Appellate Authority's interim order, this Court, considering the financial hardship pleaded and taking note of the balance of convenience is inclined to modify the order passed in stay petition to the effect that the petitioner shall submit a personal bond for the balance tax due within a period of fifteen days from today. The Appellate Authority is also directed to dispose of the appeal, on its own merits, in due course. 6. The writ petition is disposed of as above. No costs. Sd/- Assistant Registrar (A.E) /True Copy/ Sub Assistant Registrar (C.S) To: 1. The Appellate Deputy Commissioner (C.T)(FAC), Virudhunagar. 2. The Additional Commercial Tax Officer, Ramanathapuram. + 1 cc to The Special Government Pleader, SR No.29332 W.P.(MD)No.9623 of 2011 25.08.2011 ssl RJ/8.9.11 2p/4c https://hcservices.ecourts.gov.in/hcservices/