IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-03-2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.5006 of 2011 M/s.Oberoi Flight Services, Represented by its Authorized Signatory, 325, G.S.T.Road, Pallavaram, Chennai-43. .. Petitioner. Versus 1. The Appellate Deputy Commissioner (CT) V, Kancheepuram. 2. The Assistant Commissioner (CT), Alandur Assessment Circle, Chennai. .. Respondents. Prayer: Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus to call for the records of first respondent in S.P.No.3/11 in A.P.No.3/11 and to quash the impugned order, dated 18.2.2011 and direct the first respondent to grant an absolute stay of collection of entire penalty in respect of the assessment year TNGST 2005-06, without imposing any further condition of furnishing of security in the form of immovable property or bank guarantee pending disposal of the appeal on his files. For petitioner : Mr.P.Rajkumar For respondents : Mr.K.Radhakrishnan Government Advocate (Taxes) O R D E R Heard the learned counsel appearing for the petitioner and the learned Government Advocate, appearing on behalf of the respondents. 2. By consent of both the parties, the writ petition is taken up for final hearing and disposal. https://hcservices.ecourts.gov.in/hcservices/ 3. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice if the order of the first respondent, dated 18.2.2011, made in S.P.No.3/11, in A.P.No.3/11, is modified, permitting the petitioner to furnish a personal bond in respect of the penalty amount of Rs.15,46,875/-, instead of furnishing bank guarantee security for the said amount. 4. The learned Government Advocate appearing on behalf of the respondents has no objection for this Court passing such an order. 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 18.2.2011, 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. csh Sd/- Asst. Registrar //True Copy// Sub Asst. Registrar To 1. The Appellate Deputy Commissioner (CT) V, Kancheepuram. 2. The Assistant Commissioner (CT), Alandur Assessment Circle, Chennai. + 1 cc to Mr. P. Rajkumar, Advocate SR No.14851 + 1 cc to Spl Government Pleader (T), SR No.14953 JRG(CO) SR/4.3.2011 Writ Petition No.5006 of 2011 https://hcservices.ecourts.gov.in/hcservices/