1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 09.04.2011 CORAM: THE HONOURABLE MR.JUSTICE B.RAJENDRAN Writ Petition (MD)No.4203 of 2011 Tvl.EXIM Rajathi India Private Limited, Rep. by its Managing Director, Mr.M.Rajasekar, No.6/5, First Line Beach, Nagapattinam. ... Petitioner Vs. 1.The Appellate Deputy Commissioner (CT)(FAC) Thanjavur. 2.The Commercial Tax Officer, Nagapattinam Assessment Circle, Nagapattinam. ... Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the first respondent and quash the impugned proceedings in S.P.No.01/2011 in A.P.No.01/2011, dated 08.03.2011. For Petitioner : Mr.P.R.Kumar For Respondents : Mr.K.Balasubramanian, Additional Government Pleader. O R D E R Mr.K.Balasubramanian, learned Additional Government Pleader, takes notice on behalf of the respondents. By consent, the writ petition itself is taken up for final disposal at the admission stage. The prayer in the writ petition is to quash order of the first respondent made in S.P.No.01/2011 in A.P.No.01/2011, dated 08.03.2011. 2.The petitioner challenges the order of the appellate authority. The Appellate Authority has granted interim stay on condition that the petitioner to give bank guarantee for the penalty amount. The grievance of the petitioner is that the appellate authority while entertaining the appeal, normally, the penalty amount https://hcservices.ecourts.gov.in/hcservices/ 2 would be stayed but in this case though stay was granted, the petitioner was directed to give bank guarantee which would amount to literally payment. Therefore, he only seeks modification of the order of the appellate authority to the effect that for penalty, at least, he may be permitted to give personal bond instead of bank guarantee. 3.Learned Additional Government Pleader submitted that this Court do not interfere with the relief granted by the appellate authority at the interim stage and hence, the order of the appellate authority is valid. 4.Heard the submissions made by the learned counsel on either side and perused the materials available on record. 5.The only grievance of the petitioner is that insofar as the appeal is preferred, normally, penalty is stayed by the appellate authority. Though in this case, penalty is stayed, the petitioner was directed to give bank guarantee instead of personal bond which means literally payment of penalty amount and therefore, for penalty, at least they may be permitted to give personal bond instead of bank guarantee. In this connection, learned counsel for the petitioner would rely upon a similar order passed by this Court in W.P.No.5006 of 2011, dated 02.03.2011 in which also insofar as the penalty is concerned, personal bond was accepted. The relevant portion of the order is extracted hereunder: "5.In view of the submissions made by the learned counsel appearing on behalf of the petitioner, as well as the respondents, the order of the first respondent, dated 18.02.2011, made in S.P.No.3/11, in A.P.No.3/11, is modified, permitting the authorised representative of the petitioner firm to furnish a personal bond for the penalty amount of Rs.15,46,875/- 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". 6.In such view of the matter, the order of the appellate authority is modified to the effect that there shall be an order of stay in respect of collection of penalty amount subject to furnishing personal bond instead of bank guarantee, as specified in the order. 7.The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar(CO) /True Copy/ Sub Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/ 3 To 1.The Appellate Deputy Commissioner (CT)(FAC) Thanjavur. 2.The Commercial Tax Officer, Nagapattinam Assessment Circle, Nagapattinam. +1cc to Mr.D.Venkatesh, Advocate, Sr.No.13525 +one cc to Special Government Pleader, Sr.No.13450 Writ Petition (MD)No.4203 of 2011 sms SMA/11.4.2011/5C/3P https://hcservices.ecourts.gov.in/hcservices/