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Judgment
Dr.Anita Sumanth, J
Mrs.J.Padmavathi Devi, learned Special Government Pleader takes notice for the respondents. By consent expressed by both the learned counsel, the writ petitions are taken up for final disposal at the stage of admission itself.
2.The prayer in the writ petitions is for issuance of Writ of Certiorarified Mandamus, calling for the order of the first respondent, the Appellate Deputy Commissioner (ST), Thiruchirappalli, dated 26.07.2019 and to quash the same, insofar as directing the petitioner to furnish bank guarantee for penalty amount of Rs.73,45,728/-, Rs.88,82,205/-, Rs.1,08,77,127/-, Rs.1,63,67,940/-, Rs.1,16,89,821/-, Rs.1,10,29,264/-and Rs.1,77,14,756/- respectively.
3.Learned counsel appearing for the petitioner states that 25% of the disputed amount has been paid as per the order of the Appellate Deputy Commissioner (ST), Tiruchirppalli. However, he is aggrieved against the condition imposed by the first respondent in regard to the furnishing of bank guarantee for the balance of the disputed dues.
4.The assessment years in question are 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 and 2014-15 respectively. The first respondent vide impugned orders, directed the petitioner to furnish valid security by way of bank guarantee in respect of the penalty for an amount of Rs.73,45,728/-, Rs.88,82,205/-, Rs.1,08,77,127/-, Rs.1,63,67,940/-, Rs.1,16,89,821/-, Rs.1,10,29,264/- and Rs.1,77,14,756/- respectively on or before 25.08.2019.
5.The learned counsel for the petitioner submit that the condition imposed in regard to the furnishing of bank guarantee seriously prejudices the interests of the petitioner and requests that the same be modified by directing the petitioner to furnish a personal bond instead of bank guarantee as directed by the first appellate authority.
6.Identical requests made have been considered by this Court favourably and the conditional order modified by permitting the petitioner to furnish a personal bond in the place of bank guarantee as directed by the appellate authorities. The order of this Court, dated 31.08.2018 in Writ Petition No. 22427 of 2018 is one such.
Mrs.J.Padmavathi Devi, learned Special Government Pleader appearing on behalf of the respondents fairly does not dispute the aforesaid position or contest the request made.
8.In the light of the aforesaid, the petitioner is permitted to furnish a personal bond in respect of the penalty of Rs.73,45,728/-, Rs. 88,82,205/-, Rs.1,08,77,127/-, Rs.1,63,67,940/-, Rs.1,16,89,821/-, Rs. 1,10,29,264/- and Rs.1,77,14,756/- respectively within a period of seven days from date of receipt of a copy of this order. It is made clear that impugned orders dated 26.07.2019 stand modified to this limited extent alone.
9.The writ petitions are disposed of in the aforesaid terms. No costs.
Consequently, connected Miscellaneous Petitions are closed.