J B KHANNA AND CO Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) AGGRIEVED by the order of the learned single Judge dated 15. 06. 2006 made in Writ Petition No. 17650 of 2006, the appellant has filed the above appeal.

(2.) ON direction, the learned Special Government Pleader (Tax) takes notice for the respondents.

(3.) IT is the grievance of the appellant that pursuant to the direction of the Appellate Assistant Commissioner (CT I) dated 11. 05. 2006, he deposited 25% of the disputed tax amount of Rs. 4,46,619/- on 06. 06. 2006. In the same order, the Appellate Assistant Commissioner has directed the appellant to furnish security to the satisfaction of the Assessing Authority for the balance of 50% of tax and penalty in full. Aggrieved by the said order, the appellant herein filed W. P. No. 176 50 of 2006 before this Court. Learned single Judge, by the impugned order dated 15. 06. 2006, while modifying the order of the Appellate Assistant Commissioner, permitted the petitioner to furnish personal bond in respect of the balance amount and directed the petitioner to make payment of 20% more of the disputed tax in addition to the 25% directed by the Appellate Assistant Commissioner.