Disposed

M/s.Bharath Packaging v. The Appellate Deputy

Madras HC26 Mar 2018WP/6944/2018

Case brief

AI extract

What is this about?

The Court disposed of a writ petition filed by a taxpayer seeking a stay on tax and penalty without a bank guarantee. The Court directed the petitioner to execute a personal bond within two weeks as a condition for maintaining the stay.

What did the court decide?

Petitioner directed to execute a personal bond for the balance tax amount and penalty within two weeks; stay order upheld.

M/s.Bharath Packaging Vs The Appellate Deputy — Writ and Judicial Review | Madras HC (2018)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 26.03.2018 CORAM

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THE HONOURABLE MR. JUSTICE M.DURAISWAMY

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WP.No.6944 of 2018 and WMP.No.8601 of 2018

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M/s.Bharath Packaging,
rep. by its Proprietrix Mrs.Nirmala Jain,
No.56/2, Audiappa Naicken Street,
Sowcarpet,
Chennai – 600 001. .. Petitioner
Versus
1.The Appellate Deputy Commissioner (ST),
Chennai (North),
3 rd Floor, C.T.Building Annexe,
Greams Road,
Chennai – 600 006.
2.The State Tax Officer,
Peddunaickenpet Assessment Circle,
No.48/39, Rajaji Salai,
Wavoo Mansion,
Chennai – 600 001. .. Respondents
Writ petition filed under Article 226 of the Constitution of
India praying for a writ of certiorarified mandamus to call for
the records of the first respondent in S.P.No.05/2018 in
APV.04/2018 dated 21.02.2018 and quash the same and further
direct the first respondent to grant an absolute stay for the
balance of tax and entire penalty amount without insisting upon
furnishing of bank guarantee, till the pending disposal of the
appeal on the files of the first respondent.
For Petitioner : Ms.C.Rekha Kumari
For Respondents : Mr.M.Hariharan
Addl. G.P. (T)
ORDER

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The petitioner has filed the above writ petition to issue a writ of certiorarified mandamus to call for the records of the

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https://hcservices.ecourts.gov.in/hcservices/

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first respondent dated 21.2.2018 and to quash the same and further direct the first respondent to grant an absolute stay for the balance of tax and entire penalty amount without insisting upon furnishing of bank guarantee, till the disposal of the appeal pending on the file of the first respondent.

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In the affidavit filed in support of the writ petition, the petitioner has stated that the petitioner may be permitted to execute personal bond, instead of bank guarantee for a sum of Rs.15,49,688/-.

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Ms.C.Rekha Kumari, learned counsel appearing for the petitioner submitted that in similar circumstances, this Court permitted to execute personal bond for the balance tax amount and penalty, in lieu of furnishing bank guarantee.

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4, Mr.M.Hariharan, learned Additional Government Pleader (T) taking notice on behalf of the respondents submitted that similar order may be passed in this writ petition also.

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Having regard to the submissions made by the learned counsel appearing on either side, the writ petition is disposed of with a direction to the petitioner to execute personal bond for the balance tax amount and penalty, in lieu of furnishing bank guarantee, within a period of two weeks from the date of receipt of a copy of this order. On such executing the personal bond, the order of stay granted by the first respondent shall be in force till the disposal of the appeal. No costs. Consequently, WMP.No.8601 of 2018 is closed.

Sd/-

Deputy Registrar

/true copy/

Sub Asst. Registrar

bbr

1.The Appellate Deputy Commissioner (ST),

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Chennai (North),

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3^rd Floor, C.T.Building Annexe, Greams Road, Chennai – 600 006.

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https://hcservices.ecourts.gov.in/hcservices/

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2.The State Tax Officer, Peddunaickenpet Assessment Circle, No.48/39, Rajaji Salai, Wavoo Mansion,

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Chennai – 600 001.

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- 1 cc to Ms.C.Rekha Kumari Advocate,SR.23182

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- 1 cc to The Special Govt.Pleader(Taxes), SR.23458

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WP.No.6944 of 2018

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nr 06/04/2018

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https://hcservices.ecourts.gov.in/hcservices/

M/s.Bharath Packaging v. The Appellate Deputy

Case brief

What is this about?

What did the court decide?

M/s.Bharath Packaging v. The Appellate Deputy

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

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