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2014 (7) TMI 1043

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..... Writ Petitions are disposed of, with a direction to the petitioner to deposit a further 25% of the disputed taxes and to execute a personal bond, instead of furnishing bank guarantee, as required by the appellate authority as a condition for grant of stay, in each case. Such amount shall be deposited and personal bond shall be executed within a period of three weeks from the date of receipt of a c .....

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..... ond Respondent herein in S.P.Nos.34/2014 to 36/2014 in TNVAT.AP Nos.67/2014 to 69/2014, dated 09.06.2014, relating to the assessment year 2008-2009, 2009- 2010 and 2011-2012 respectively and to quash the same and consequently to direct the Second Respondent to re-dispose the stay application 34/2014 to 36/2014 arising out of TNVAT.AP.Nos.67/2014 to 69/2014. 2. Since the issue involved in all th .....

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..... taxes vide SBI Cheque Nos.07228, 07230 and 07232 dated 29.05.2014, which is condition precedent for filing the appeals under Section Proviso to Section 51 of the TNVAT Act, 2006. While arguing the said applications, the second respondent further directed the petitioner to deposit a further 25% of the disputed taxes and furnish bank guarantee for the balance of tax and penalty. 6. It is the subm .....

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..... his Court in W.P.No.1521 of 2005, dated 8.3.2005 in the case of M/s. Mangayarkarasi Mills Private Limited, Madurai .vs. The Appellate Assistant Commissioner(CT), Madurai(south) and another and also various orders passed by this Court in other Writ Petitions and submitted that in all the cases the Writ Petitioners are directed to execute a personal bond instead of furnishing bank guarantee. Therefo .....

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