High Court modified its conditional stay order in a tax appeal, permitting the petitioner to furnish a personal bond instead of a Bank Guarantee towards the disputed penalty, as the admitted tax liability was already paid.
Personal bond of Rs.3,66,066/- to be furnished instead of Bank Guarantee within seven days.
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: 01.02.2019
CORAM
THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU
W.P.No.3151 of 2019
M/s. Vijayalakshmi Agencies, Represented by its Proprietor, M.Ramesh, No.3/40, Mariyamman Koil Street, Thirumarugal Village, Nannilam Taluk, Tiruvarur District – 609702. ...Petitioner Vs. 1.The Tamil Nadu Sales Tax Appellate Tribunal, Represented by its Secretary, 2nd Floor, City Civil Court Buildings, High Court Campus, Chennai – 600104. 2.The Commercial Tax Officer, Nannilam Assessment Circle, Nannilam, Tiruvarur District. ...Respondents
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records of the first respondent in T.P.No.11 of 2018 in T.A.No.131 of 2018 dated 03.01.2019 and quash the same as illegal, arbitrary, without jurisdiction and authority of law and contrary to the principles of natural justice in so for as it directs the petitioner to furnish the Bank Guarantee and further direct the Respondents to accept the personal Bond instead of Bank Guarantee.
For Petitioner : Mr.K.Soundararajan For Respondents : Mr.V.Haribabu Additional Government Pleader O R D E R
Mr.V.Haribabu, learned Additional Government Pleader (Tax) takes notice for the respondents. By consent of parties, this main writ petition is taken up for final disposal at the admission stage itself.
(a) The petitioner shall furnish a personal bond for a sum of Rs.3,66,066/instead of Bank Guarantee as directed by the first respondent in the impugned order.
(b) Such personal bond shall be furnished by the petitioner within a period of seven days from the date of receipt of a copy of this order.
Accordingly, the writ petition is disposed of. No costs. Sd/-
Assistant Registrar
//True Copy// Sub Assistant Registrar
mk
To
1.The Secretary,
The Tamil Nadu Sales Tax Appellate Tribunal,
2 nd Floor, City Civil Court Buildings,
High Court Campus,
Chennai – 600104.
2.The Commercial Tax Officer,
Nannilam Assessment Circle,
Nannilam,
Tiruvarur District.
+1cc to Mr.K.Soundarajan, Advocate, S.R.No.8817
+1cc to the Government Pleader(Taxes), S.R.No.9032
W.P.No.3151 of 2019
GMR(CO)
rrs 26/02/2019
2 issues framed by the court
Whether the petitioner can be directed to furnish a personal bond instead of a Bank Guarantee towards the disputed penalty during pendency of appeal
Whether the order of the Appellate Authority imposing a Bank Guarantee can be modified in the interest of justice
M/s. Vijayalakshmi Agencies, Represented by its Proprietor, M.Ramesh
The Tamil Nadu Sales Tax Appellate Tribunal
The Commercial Tax Officer, Nannilam Assessment Circle
K.Ravichandrababu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
