The Court disposed of two writ petitions filed by M/s. Anees Steels challenging the requirement to furnish Bank Guarantees. Following submissions, the Court directed the petitioner to execute personal bond instead.
Direction to petitioner to execute personal bond for balance tax amount and penalty in lieu of furnishing Bank Guarantee within two weeks.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26.03.2018
CORAM
THE HONOURABLE Mr. JUSTICE M.DURAISWAMY
W.P.Nos.6909 & 6910 of 2018
M/s.Anees Steels
Rep by its Proptx. Afzal Begum
32 , Bharathiyar Street
Arcot, Vellore Distict .. Petitioner in both WPs
Vs. 1 The Appellate Deputy Commissioner (CT) Vellore Commercial Taxes Building Vellore
2 The Commercial Tax Officer Arcot Assessment Circle Arcot, Vellore District .. Respondents in both WPs
W.P.No.6909/2018 filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records of the 1st respondent in his proceedings calling for the records of the first Respondent in his proceedings in SP No.36/18 in AP No.284/17 dated 27.02.2018 and quash the same as illegal in so far as the condition of furnishing of Bank Guarantee for the amount of Rs.2,49,232/- is concerned.
W.P.No.6910/2018 filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records of the 1st respondent in his proceedings calling for the records of the first Respondent in his proceedings in SP No.37/18 in AP No.105/17 dated 27.02.2018 and quash the same as illegal in so far as the condition of furnishing of Bank Guarantee for the amount of Rs.6,33,030/- is concerned.
For Petitioner : Mr.S. Ramanathan For Respondents : Mrs.G. Dhanamadhri Govt. Advocate(Tax)
ORDER
Ms.Dhanamadhri, learned Government Advocate (Tax), takes notice for the respondents. Since the issue involved in both the writ petitions are common, by consent of both the parties, both the writ petitions are disposed of by this
common order.
s/dAssistant Registrar(CS VII)
True Copy
Sub-Assistant Registrar Rj To 1 The Appellate Deputy Commissioner (CT) Vellore Commercial Taxes Building Vellore
Vellore District
W.P.Nos.6909 & 6910 of 2018
SK(CO)
SP(09/04/2018)
2 issues framed by the court
Whether the petitioner can be permitted to execute personal bond instead of furnishing Bank Guarantee for balance tax amount and penalty.
Whether similar order passed in previous proceedings can be applied in the present cases.
Colour shows how this judgement treated each authority
W.P.Nos.863 and 864 of 2016, dated 11.01.2016Referred¶21
1 provisions across 1 enactments
M/s. Anees Steels Rep by its Proptx. Afzal Begum
The Appellate Deputy Commissioner (CT) Vellore
The Commercial Tax Officer Arcot
M.DURAISWAMY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
