IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23.3.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.7285 OF 2011 1 V. PALANI MUDALIAR AND SONS ( PETITIONER ] REP BY ITS PARTNER V.P. APPUNU Vs 1 THE COMMERCIAL TAX OFFICER GUDIATHAM (WEST) 2 THE APPELLATE DEPUTY COMMISSIONER (CT)(FAC) VELLORE [ RESPONDENTS ] Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari to call for the records on the files of the 2nd respondent in S.P.No.17/2010 in A.P.No.60/2010 dated 24.2.2011 preferred against the proceedings of the 1st respondent in TIN No. 33664340139/2007-08 dated 18.10.2010 and quash the proceedings of the 2nd respondent insofar as it relates to the direction to file valid security in the form of bank guarantee from any of the nationalized banks in Tamilnadu or file original title deed of unencumbered immovable property situated in Tamilnadu for the balance amount of tax of Rs.1,07,845/- and the entire amount of penalty of Rs.34,85,999/- on or before 24.3.2011. For petitioner : Mr.N.Inbarajan For respondents : Mr.R.Mahadevan Additional Government Pleader (Taxes) O R D E R Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader, 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 second respondent, dated 24.2.2011, made in S.P.No.17/2010, in A.P.No.60/2010, is modified, permitting the petitioner to furnish a personal bond for the balance amount of taxes of Rs.1,07,845/- and the entire amount of penalty of Rs.34,85,999/-, instead of furnishing security for the said amounts. 4. The learned Additional Government Pleader 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 second respondent, dated 24.2.2011, made in S.P.No.17/2010, in A.P.No.60/2010, is modified, permitting one of the partners of the petitioner firm to furnish a personal bond for the balance amount of taxes of Rs.1,07,845/- and the entire amount of penalty of Rs.34,85,999/-, instead of furnishing security for the said amounts, 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. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar lan To 1 THE COMMERCIAL TAX OFFICER GUDIATHAM (WEST) 2 THE APPELLATE DEPUTY COMMISSIONER (CT)(FAC) VELLORE Writ Petition No.7285 OF 2011 sp(co) pmk.28.3.2011 https://hcservices.ecourts.gov.in/hcservices/