Suresh industries v. The Appellate Deputy Commissioner (CT) II, Chennai
2011-01-24
M.JAICHANDREN
body2011
DigiLaw.ai
JUDGMENT :- 1. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondents. 2. The learned counsel appearing for the petitioner had submitted that the petitioner had paid 25% of the disputed tax amount demanded, while preferring the appeal and after the stay petition was disposed of, as directed by the appellate authority, the petitioner has deposited another 25% of the disputed tax and the petitioner has only challenged the order, dated 21.12.2010, directing the petitioner to furnish security for the balance of disputed tax and the entire penalty. 3. In view of the submissions made by the learned the learned counsels appearing for both sides and in view of the fact that the issues involved in this writ petition are covered by the order of this Court, dated 25.2.2010, made in W.P.No.3888 of 2010, the order of the first respondent/appellate authority, dated 21.12.2010, is modified to the extent that V.Suresh, proprietor of the petitioner Industries is permitted to execute a personal bond for the remaining tax amount and the entire penalty, within a period of two weeks from today, failing which,this order would stand cancelled, automatically. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed.