PAVALAM SILK COTTON Vs. APPELLATE DEPUTY COMMISSIONER AND ASSISTANT COMMISSIONER (COMMERCIAL TAXES)(FAC)

JUDGEMENT

(1.) Heard Mr. S. Karunakar, the learned Counsel appearing for the Petitioner and Mr. Pala Ramasamy, the learned Special Government Pleader appearing for the Respondents.

(2.) By consent of both the parties, the writ petition is taken up for hearing and disposal.

(3.) The learned Counsel for the Petitioner submits that in similar matters, orders have been passed by this Court directing the Petitioner to furnish a Personal Bond for the balance amount of tax, surcharge and penalty, instead of furnishing Bank Guarantee or Security.