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TMI Blog2018 (12) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... stayed till the disposal of the appeal. There is no room for the authorities to insist that the petitioner, in addition, should provide any security-be it a solvency certificate or a simple bond. Under those circumstances, the demand cannot be sustained. Petition disposed off. - W. P. (C). No. 26764 of 2018. - - - Dated:- 8-8-2018 - Dama Seshadri Naidu J. For the Petitioner : P. N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions are not fulfilled, the stay order passed will stand vacated automatically. 2. Aggrieved, the petitioner filed W. P. No. 13149 of 2010 and invited the exhibit P4 judgment. This court, though refused to interfere with the appellate order, has permitted the petitioner to pay 20 per cent. of the disputed tax as a pre-condition in three equal monthly instalments. The petitioner complied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed this court by filing W. P. C No. 13149 of 2018, he was not aware by which means the respondent-authority would insist on complying with the condition of providing security. Only now did it realise that it must be executed by producing a solvency certificate. He also laments that the Department takes inconsistent steps. According to him, under identical circum- stances, in another assessment pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have the further pro-ceedings stayed till the disposal of the appeal. I do not see any room for the authorities to insist that the petitioner, in addition, should provide any security-be it a solvency certificate or a simple bond. Under those circum- stances, the demand cannot be sustained. To that extent, exhibit P3 stands modified. 8. With these observations, I dispose of this writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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