Order 1. The writ petitions are directed against the orders of the second respondent dated 18.3.2014, imposing a condition that the petitioner should furnish a bank guarantee for the balance of tax and entire penalty during the currency of the appeal proceedings. 2. Heard Mr.R.Senniappan, learned counsel for the petitioner. Mr.S. Kanmani Annamalai, learned Additional Government Pleader (Taxes) takes notice for the respondents. 3. The petitioner filed appeals before the second respondent challenging the assessment orders passed by the first respondent. The appeals were taken on file by the second respondent along with the stay petitions filed by the petitioner. In each case, the petitioner paid 25% of the tax demanded by the first respondent before filing the appeals. The Appellate Authority granted stay by directing the petitioner to pay another 25% of the disputed tax and to furnish bank guarantee for the balance of tax and entire penalty imposed by the Assessing Officer. In the affidavits, it is stated by the petitioner that they already paid another 25% of disputed tax. However, the condition of furnishing bank guarantee for the balance of tax and entire penalty is challenged as a onerous condition in these writ petitions. 4. This Court, in catena of decisions, directed the assessees to execute a personal bond in lieu of furnishing bank guarantee. 5. Therefore, the writ petitions are disposed of with a direction to the petitioner to execute a personal bond, in each case, for the balance of tax and entire 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 orders of stay granted by the second respondent shall be in force till the disposal of the appeals. No costs. Consequently, the above MPs are closed.