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2016 DIGILAW 839 (MAD)

Tvl. Gopi Leather v. Appellate Deputy Commissioner (CT) Vellore

2016-03-01

M.DURAISWAMY

body2016
ORDER : The petitioner has filed the above writ petitions to issue a Writ of Certiorarified Mandamus to call for the records on the file of first respondent in his proceedings in SP. Nos. 246/2015, 247/2015 and 248/2015 in APV Nos.1041/2015, 1042/2015, 1043/2015, dated 29.1.2016 and to quash the same as illegal in so far as the condition of furnishing of Bank Guarantee for the amount of Rs.4,29,739/-, Rs.23,62,809/- and Rs.4,74,195/- respectively. 2. In the affidavit filed in support of the writ petitions, the petitioner has stated that the petitioner may be permitted to give personal bond instead of giving bank guarantee for the said amount. 3. Mr. S. Ramanathan, learned counsel appearing for the petitioner, submitted that in similar circumstances, this court in W.P. Nos. 863 and 864 of 2016, dated 11.01.2016, permitted the petitioner therein to execute personal bond for the balance tax amount and penalty in lieu of furnishing Bank Guarantee. 4. Mr. Manoharan Sundaram, learned Additional Government Pleader, takes notice for the respondents and submitted that similar order can be passed in these writ petitions also. 5. Having regard to the submissions made by the learned counsel on either side, the writ petitions are 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 appeals. No costs.