1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 20.01.2011 CORAM: THE HONOURABLE MR.JUSTICE K.K.SASIDHARAN W.P.(MD)No.365 of 2011 Tvl. Srinivasa Marine Chemicals, Rep. by its Proprietor S.Ayyanan, Vadakarai, Thirumangalam. : Petitioner Vs. 1.The Appellate Deputy Commissioner(C.T) (FAC), Madurai (South), Madurai-20. 2.The Assistant Commissioner(C.T)(FAC), Thirumangalam. : Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Ceriorarified Mandamus calling for the records on the file of the first respondent in S.P.No.15 of 2010 in A.P.No.20 of 2010 dated 15.12.2010 and quash the same insofar as the condition to furnish security for the balance amount of tax and the entire penalty viz., a sum of Rs.2,39,884/- is concerned and further direct the first respondent to extend the stay till the disposal of the petitioner's appeal in A.P.No.20 of 2010. For Petitioner : Mr.A.Chandrasekaran For Respondents : Mr.S.C.Herold Singh Govt. Advocate O R D E R The petitioner seeks modification of the condition imposed by the Appellate Deputy Commissioner(C.T) (FAC), Madurai while granting stay during pendency of the statutory appeal. 2. The petitioner has challenged the assessment order, dated 30.09.2010 before the first respondent. Along with the appeal, the petitioner has also filed an application for stay in S.P.No.15 of 2010. The said application was considered by the Appellate Deputy Commissioner and the petitioner was directed to furnish bank guarantee for the remaining tax amount of Rs.12,629/- and penalty of Rs.2,27,255/-. Feeling aggrieved by the said order, the petitioner is before this Court. https://hcservices.ecourts.gov.in/hcservices/ 2 3. I have heard the learned counsel for the parties. 4. The learned counsel for the petitioner has produced a copy of the order of this Court, dated 16.11.2010 passed in W.P.No.13702 of 2010, to show that in similar circumstances, this Court has modified the conditions. 5. The petitioner appears to have paid major portion of the tax amount and only a sum of Rs.12,629/- is in arrears. The other amount relates to penalty. The first respondent has directed the petitioner to give bank guarantee for the remaining tax and penalty. The statutory appeal is now pending. The petitioner is still continuing business and he is an assessee on the file of the second respondent. On an over all consideration of the factual matrix, I am of the view that the condition requires to be modified. 6. Accordingly, there will be a direction to the first respondent to accept personal bond in Form No.XIX instead of bank guarantee. The order passed by the first respondent, dated 15.12.2010, is modified to the extent indicated above. The petitioner is directed to execute the personal bond, within a period of two weeks from today. 7. The Writ petition is disposed of with the above modifaction. No Costs. Sd/- Deputy Registrar (LA) /True Copy/ Assistant Registrar To 1.The Appellate Deputy Commissioner(C.T) (FAC), Madurai (South), Madurai-20. 2.The Assistant Commissioner(C.T)(FAC), Thirumangalam. +1 CC to Special Government Pleader (SR.No.2398) +1 CC to Mr.A.Chandrasekaran, Advocate (SR.No.2075) W.P.(MD)No.365 of 2011 20.01.2011 pm NSV/1.2.11/2P/5C https://hcservices.ecourts.gov.in/hcservices/