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TMI Blog2016 (8) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- It is evident from Rule 19 (2) (e) and various sub clauses that several forms of security can be furnished in lieu of the payment of the amount. When the appellate authority had clearly indicated that the petitioner can seek for any other forms as stipulated, there is no further jurisdiction on the assessing officer to insist for security in any other form. Under such circumstances - writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,000/- respectively for the corresponding years and furnishing adequate security for the remaining amount in any of the forms stipulated under the Act. The time granted in terms of Ext.P8 order is extended as per Ext.P9 order dated 1.7.2016. Within the aforesaid time, the petitioner submitted Form No. 6A, by which the title deed had been deposited. By Ext.P11, the Commercial Tax Officer, directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings) shall furnish security in regard to the payment of tax or fee or other amount, the appellant (or applicant) or any person on his behalf shall furnish security in any of the ways specified in sub-rule (2) of rule 19 or furnish personal property as security as the authority, before which the appeal or application is preferred, may, in its discretion, direct. the security bond shall be in Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay direct the dealer, in writing, to furnish, within a period, which shall not be less than fifteen days, as may be fixed by the said authority, security for such amount as may be specified in the notice in Form No.6D. In making the estimate of turnover for the purpose of fixing the quantum of security the said authority shall take into account the taxable turnover of the dealer, if any, during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (f)xxx (g)xxx (h)xxx 5. It is evident from Rule 19 (2) (e) and various sub clauses that several forms of security can be furnished in lieu of the payment of the amount. When the appellate authority had clearly indicated that the petitioner can seek for any other forms as stipulated, there is no further jurisdiction on the assessing officer to insist for security in any other form. Un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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