High CourtsSingle Bench(2012) 10 MAD CK 0047

Aesthetix Audio Video India Pvt. Ltd. vs The Commercial Tax Officer, Mylapore Assessment circle, 46, Greenways Road, Chennai-600028 and The Appellate Deputy Commissioner (CT) IV, FAC, Kuralagam Annexue, Chennai-600108

Madras High Court · Decided on 3 October 2012

HON’BLE JUDGES
M. Jaichandren, J
RESULT
Dismissed
CASE NUMBER
Writ Petition No. 26901 of 2012 and M.P. No. 1 of 2012

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Judgment

12 paragraphs · 238 words

Honourable Mr. Justice M. Jaichandren

1.

Heard the learned counsel appearing for the petitioner and the learned Government Advocate for taxes, appearing on behalf of the respondents.

By consent of both the parties, the writ petition is taken up for final hearing and disposal.

2.

At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice if the

order of the second respondent, dated 13.9.2012, made in S.P. No. 68 of 2012, in A.P. (CST) No. 39 of 2012, is modified, permitting the

petitioner to furnish a personal bond for the balance amount of tax of Rs. 6,13,777/-, instead of furnishing a bank guarantee for the said amount.

3.

The learned Government Advocate taxes appearing on behalf of the respondents has no objection for this Court passing such an order. In view

of the submissions made by the learned counsel appearing on behalf of the petitioner, as well as the respondents, the order of the second

respondent, dated 13.9.2012, made in S.P. No. 68 of 2012, in A.P. (CST) No. 39 of 2012, is modified, permitting the petitioner to furnish a

personal bond for the balance amount of tax of Rs. 6,13,777/-, instead of furnishing a bank guarantee for the said amount, within a period of two

weeks from today.

The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.