LAWS(MAD)-2012-9-411

M/S. MEENA HARDWARES, REP. BY ITS PROPRIETOR, MR. CHAMPALAL MAIN ROAD, KANAKAMMACHATRAM, TIRUTTANI Vs. THE APPELLATE DEPUTY COMMISSIONER (CT) V, KANCHEEPURAM AND THE COMMERCIAL TAX OFFICER, TIRUTTANI ASSESSMENT CIRCLE, TIRUTTANI

Decided On September 25, 2012
M/S. Meena Hardwares, Rep. By Its Proprietor, Mr. Champalal Main Road, Kanakammachatram, Tiruttani Appellant
V/S
The Appellate Deputy Commissioner (Ct) V, Kancheepuram And The Commercial Tax Officer, Tiruttani Assessment Circle, Tiruttani Respondents

JUDGEMENT

(1.) HEARD the learned counsel appearing for the petitioner and the learned Government Advocate for taxes, appearing on behalf of the respondents. By consent of both the parties, the writ petition is taken up for final hearing and disposal.

(2.) AT this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice if the order of the first respondent, dated 16.8.2012, made in S.P. No. 65 of 2012, in A.P. No. 59 of 2012, is modified, permitting the petitioner to furnish a personal bond for the balance amount of tax of Rs. 76,187/ -, instead of furnishing a bank guarantee for the said amount.