1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:23.09.2011 CORAM: THE HONOURABLE Mr.JUSTICE P.JYOTHIMANI WP(MD)Nos.10907 to 10911 of 2011 Shri Amman Steel and Allied Industries, Rep.by its Director M.Somasundaram, Nagamangalam, Trichy. :Petitioner in WP Nos.10907 to 10910 of 2011. M/s.Best Plast, Rep. By its Proprietor G.Elavarasan, 25/A/B3, GST Road, Moolakarai, Madurai. :Petitioner in WP Nos.10911 of 2011. -Vs- 1.The Sales Tax Appellate Tribunal (AB), Madurai. :1st Respondent in WP Nos.10907 to 10911/2011. 2.The Assistant Commissioner (CT) (FAC), Srirangam Assessment Circle, Trichy. :2nd Respondent in WP Nos.10907 to 10910/2011. 3.The Deputy Commercial Tax Officer, Madurai Rural(South)Assessment Circle, Commercial Tax Building, Madurai. :2nd Respondent in WP No.10911 of 2011. Prayer:Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of certiorarified Mandamus, calling for the records in MTP No.8/2011 in MTA No.27/2011, MTP No.5/2011 in MTA No.24/2011, MTP No.6/2011 in MTA No.25/2011, MTP No.7/2011 in MTA No.26/2011, dated 18.7.2011 and MTP No.9/2011 inMTA No.141/2008 dated 20.07.2011 respectively dated 18.07.2011 on the file of the 1st respondent and quash the same as illegal and direct the 2nd respondent to accept the personal bond to be executed by the petitioner in lieu of security. For Petitioner : Mr.S.Karunakar in all WP's For Respondents : Mr.T.R.Janarthanam, AGP in all WP's COMMON ORDER Mr.T.R.Janarthanam, learned Additional Government Pleader takes notice for the respondents. By consent, the Writ petitions itself are taken up for final hearing. 2.It is the case of the petitioner that against the order of assessment relating to the assessment years 2001-2002, 2002-2003, 2003-2004 and 2004-2005, the petitioner filed appeals before the first respondent in MTP Nos.5 to 9 of 20011 in MTA Nos.24, 25, 26, 27 of 2011 and 141 of 2008 respectively. The first respondent, by a conditional orders directed the petitioner to pay 50% of tax on or before 18.08.2011 and the rest of the amount including penalty has been stayed till the disposal of the appeal https://hcservices.ecourts.gov.in/hcservices/ 2 with a direction to file security either in the form of Bank Guarantee or property security in Form XIX before the Assessing Officer. It is aggrieved only regarding the direction for furnishing of security. In the affidavit, it is stated that the petitioner does not own any immovable property free from encumbrances and has no liquid resource to take a Bank Guarantee nor pay the balance of arrears. Hence, the Writ petition has been filed to quash the impugned order. 3.In number of similar cases, this Court has modified the conditions Considering the facts and circumstances of the case, submissions made on either side and keeping in view the fact that an automatic charge is created under Section 24(2) of the Tamil Nadu General Sales Tax Act on the properties of the defaulting assessee, the condition imposed by the first respondent is modified as follows: "Instead of furnishing security, the petitioner is directed to execute a personal bond for 50% of the amount including penalty within a period of two weeks from the date of receipt of a copy of this order, failing which, this order shall stand vacated. It is also made clear that there is no stay in respect of the payment of tax amount." 4.With the above direction, the Writ petitions are disposed of. No costs. Sd/- Assistant Registrar (AS) / TRUE COPY / Sub Assistant Registrar To: 1.The Sales Tax Appellate Tribunal (AB), Madurai. 2.The Assistant Commissioner (CT) (FAC), Srirangam Assessment Circle, Trichy. 3.The Deputy Commercial Tax Officer, Madurai Rural(South)Assessment Circle, Commercial Tax Building, Madurai. +2CC's to M/s.S.Karunakar, Advocate. SR.Nos.33343, 33344. +1CC to The Special Government Pleader. SR.No.33095. Nbj W.P.(MD)Nos.10907 to 10911 of 2011 RP/28.09.2011/2P/7C. 23.09.2011 https://hcservices.ecourts.gov.in/hcservices/