1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 09.12.2011 CORAM: THE HONOURABLE MR. JUSTICE V.RAMASUBRAMANIAN Writ Petition (MD) No.14025 of 2011 Tvl.Rayalaseema Concrete Sleepers(P) Ltd., rep.by its Chief General Manager, J.Sankaran, Railway Yard, Thirumangalam. .. Petitioner vs. 1.The Appellate Deputy Commissioner (CT)(FAC), Madurai (South), Madurai. 2.The Assistant Commissioner (CT), Thirumgangalm. .. Respondents Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarifed Mandamus calling for the records on the file of the 1st respondent in S.P.No.4/2011 in A.P.No.5/2011 (CST) dated 22.11.2011, quash the same insofar as the condition regarding the furnishing of Bank Guarantee for the balance amount of Rs.70,48,241/- is concerned and further direct the 1st respondent to grant stay till disposal of the appeal in A.P.No.5/2011 (CST). For Petitioner : Mr.A.Chandrasekaran For respondents : Mr.R.Karthikeyan, Addl. Government Pleader ORDER Disputing the tax amount levied by the second respondent for the assessment year 2007-2008, the petitioner preferred an appeal before the first respondent in A.P.No.5/2011. Pending appeal, the petitioner sought stay of collection of the disputed balance tax amount of Rs.70,48,241/-. 2. By an order dated 22.11.2011, the Appellate Authority granted interim stay subject to the condition that the petitioner shall furnish a bank guarantee for the balance tax amount of Rs.70,48,241/- as the petitioner has already paid a sum of Rs.57,59,910/- (44.97%) on the disputed tax. Aggrieved by the said order, the petitioner has come up with the present Writ Petition. 3. Heard Mr.A.Chandrasekaran, learned counsel for the petitioner. Mr.R.Karthikeyan, learned Additional Government Pleader takes notice for the respondents. 4. The Appellate Authority has directed the petitioner to provide bank guarantee for the balance amount of Rs.70,48,241/- on or before 21.12.2011 while granting stay and the petitioner is aggrieved by this condition alone. https://hcservices.ecourts.gov.in/hcservices/ 2 5. Under such circumstances, the other learned Judges of this Court as well as the Division Bench of this Court has passed several orders. Following those orders, this Writ Petition is also ordered directing the petitioner to execute a personal bond for the balance amount of Rs.70,48,241/- within a period of two weeks from the date of receipt of a copy of this order. Upon the petitioner furnishing the personal bond as aforesaid the impugned order shall stand modified, entitling the petitioner to interim order of stay of collection of tax pending disposal of the statutory appeal. This Writ Petition is disposed of accordingly. No costs. Sd/- Assistant Registrar (AS) /True Copy/ Sub Assistant Registrar To 1.The Appellate Deputy Commissioner (CT)(FAC), Madurai (South), Madruai. 2.The Assistant Commissioner (CT), Thirumgangalm. +1cc to Special Government Pleader, SR.No.43234 +1cc to Mr.A.Chandra Sekaran, Advocate, SR.No.42983 asvm GH : 15.12.2011 : 2p/5c W.P.(MD) No.14025 of 2011 09.12.2011 https://hcservices.ecourts.gov.in/hcservices/