1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.03.2011 CORAM THE HONOURABLE MR.JUSTICE B.RAJENDRAN W.P.(MD).No.3552 of 2011 Hajee Abdul Kareem ... Petitioner Vs 1)The Appellate Deputy Commissioner (CT), C.T.Buildings, Virudhunagar. 2)The Commercial Tax Officer, Paramakudi. ... Respondents Prayer:- Writ petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus to call for the records on the file of the first respondent in S.P.No.05 of 2011 in A.P.No.08 of 2011 dated 25.02.2011 quash the same in so far as the condition regarding the furnishing of bank guarantee for the balance tax of Rs.45,920/- and the entire penalty of Rs.68,449/- is concerned and further direct the first respondent to grant stay till disposal of the appeal in A.P.No.08 of 2011. For Petitioner : Mr.A.Chandrasekaran For Respondents : Mr.S.C.Herold Singh O R D E R The petitioner originally challenged the order of the second respondent in assessing the tax amount and the earlier round of litigation, the matter was remitted back to the first appellate authority and subsequently, the order has been passed. Now, the reassessment has been issued. Challenging the said assessment, the petitioner has already filed the appeal before the first appellate authority and the same is pending. Pending the same, the petitioner already paid 50% of the tax amount and they have sought for stay of the payment of the balance tax amount as well as the penalty amount. The first appellate authority has ordered for a stay on condition that they should pay the bank guarantee for the balance amount and for the penalty amount. The said appeal is pending. Aggrieved over the same, the petitioner has come up with the present Writ Petition. 3. The first and foremost grievance of the petitioner is that the assessment is of the year 1999-2000 and in the earlier round of litigation, this matter was remitted back to the first appellate authority way back in the year 2002 itself. Subsequently, after a lapse of eight years, the present assessment has been made. Aggrieved against the same, the first appeal itself has been preferred. Since the authorities have directed the petitioner to give bank guarantee including for the penalty amount, this Writ Petition has been filed. 2. At the time of admission, Mr.S.C.Herold Singh, learned Government Advocate takes notice for the respondents. He would contend https://hcservices.ecourts.gov.in/hcservices/ 2 that it is only the discretion of the authorities concerned and insofar as the grant of interim stay is concerned, normally this Court does not interfere. Hence, he would oppose the Petition. By consent, the Writ Petition itself is taken up for final final disposal. 3. In view of the fact that the amount is very meagre, namely, Rs.45,920/- and in similar circumstances, a Division Bench of this Court in W.A.(MD).No.159 of 2005 dated 25.04.2005, in paragraph 3, it is held as follows:- “3. Having regard to the facts and circumstances of the case, we are of the opinion that the order passed by the learned single Judge is required to be modified in the interest of justice. It is directed that the appellant shall pay 50% of the tax component. If any amount has already paid, the balance amount should be paid, so that the total would come to 50% of the tax component. In respect of the balance liability towards tax and towards penalty, the appellant shall be permitted to file a personal bond undertaking to pay the amount. This may be done within a period of two weeks from the date of receipt of a copy of this order.” 4. In view of the above, it is suffice to say, as the issue in question is covered by the earlier judgment of this Court and taking into the limited scope of the matter, there will be a stay of the balance amount 50% of the tax amount as well as the penalty amount on condition that the petitioner executes a personal bond within a period of two weeks from the date of receipt of a copy of this order. Since the amount in question is very meagre, the first respondent is directed to dispose of the appeal itself within a period of three months thereafter. This Writ Petition is disposed of with the above directions. No costs. Sd/- Assistant Registrar (CO) /True copy/ Sub Assistant Registrar To 1)The Appellate Deputy Commissioner(CT), C.T.Buildings, Virudhunagar. 2)The Commercial Tax Officer, Paramakudi. +1CC TO THE SPECIAL GOVERNMENT PLEADER, SR.8231 +1CC TO M/S.A.CHANDRASEKARAN, ADVOCATE SR.8021 ssm SR : 11.04.2011 : 2p/5c W.P.(MD).No.3552 of 2011 25.03.2011 https://hcservices.ecourts.gov.in/hcservices/