Judgment :- 1. At this stage of the hearing of the Writ Petition, the learned counsel appearing for the petitioner had submitted that the second respondent has passed the impugned order, dated 7.12.2011, granting an order of interim stay of the order of the Assistant Commissioner (CT), Anna Salai-II Assessment Circle, dated 21.7.2011, by imposing certain conditions. The operative portion of the order passed by the second respondent, dated 7.12.2011, reads as follows: "9.i) There shall be a stay for a period of six months or till the disposal case whichever is earlier from the date of issue of this order. ii) The petitioners shall pay Rs.1,52,000/- being another 25% of the disputed tax and file a Bank Guarantee for the balance of entire Tax and Penalty of Rs.4,20,784/- on or before 6.1.2012. iii) The Bank Guarantees shall be for a period of six months that is upto 6.6.2012 and the duplicate copy of bank guarantee attested by Assistant Commissioner (CT) Circle shall be filed in this office for awareness and file purpose. (10.) In the event of the petitioners not complying with these directions this order shall cease its force on its own accord without further notice or order." 2. The learned counsel for the petitioner had submitted that the petitioner would pay a sum of Rs.1,52,000/-, being 25% of the disputed tax, before the second respondent. He had also submitted that for the balance amount of disputed tax and penalty, the petitioner Bank would deposit the amount in a fixed deposit and in addition give a guarantee that the said amount would not be withdrawn by the petitioner Bank, till the appeal is disposed of finally. The affidavit to be given by the petitioner Bank to the second respondent would also state that the second respondent would have a lien on the amount so deposited, till the disposal of the appeal by the said authority. 3. The learned counsel appearing on behalf of the respondents had no objection for this Court passing such an order. 4. In such circumstances, the petitioner bank is directed to pay a sum of Rs.1,52,000/-, which is 25% of the disputed tax, before the second respondent, within a period of seven days from today and the balance 75% of the amount claimed from the petitioner, as tax and penalty, shall be deposited by the petitioner in a fixed deposit. 4. In such circumstances, the petitioner bank is directed to pay a sum of Rs.1,52,000/-, which is 25% of the disputed tax, before the second respondent, within a period of seven days from today and the balance 75% of the amount claimed from the petitioner, as tax and penalty, shall be deposited by the petitioner in a fixed deposit. The petitioner shall also give an affidavit of undertaking to the second respondent, within a period of fifteen days from the date of receipt of a copy of this order, stating that the amount so deposited shall not be withdrawn by the petitioner Bank till the final disposal of the appeal, in A.P.No.37 of 2011, pending before the second respondent. The affidavit to be filed by the petitioner shall also make it clear that the second respondent will have a lien on the said amount deposited by the petitioner Bank. On compliance of the above conditions, the second respondent shall dispose of the appeal, within a period of twelve weeks thereafter. 5. The Writ Petition is disposed of accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.