9911796707
TMI Blog1968 (7) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... 1959-60 and 1960-61 and he was called upon to pay the tax determined by those orders of assessment. Muniswamappa preferred appeals from those orders of assessment to the Deputy Commissioner under section 20 of the Mysore Sales Tax Act and asked for a stay of the enforcement of the orders made by the Commercial Tax Officer. On those stay applications the Deputy Commissioner made an order on 19th Fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r contends that the Deputy Commissioner had no competence to insist on the production of a bank guarantee. This argument is maintained on the ground that the insistence on the production of a bank guarantee is authorised only by rule 30-B of the Mysore Sales Tax Rules, which was not in force when the petitioner produced his returns before the Commercial Tax Officer, and that the provisions of that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eputy Commissioner had no power to call upon the petitioner to produce security in the form of a bank guarantee, and that he should have accepted the security of his property which was worth a large sum of money. We do not agree. Rule 30-B empowers the Deputy Commissioner to direct the appellant who asks for an order of stay in an appeal preferred to him to furnish either personal security or pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to any extent impaired by rule 30-B, and even under the proviso to section 20(5) of the Act the Deputy Commissioner has the discretion to select the form of the security to be furnished by the petitioner. We are, therefore, of the opinion that the direction made by the Deputy Commissioner under rule 30-B was fully within his competence and so, we dismiss these revision petitions. No costs. Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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