Petitioner must deposit 25% more taxes, execute bond within 3 weeks. Appeals to be heard after compliance.

The court directed the petitioner to deposit an additional 25% of the disputed taxes and execute a personal bond within three weeks. The appellate authority was instructed to consider the appeals on merits upon compliance, with the stay continuing until the appeals' disposal. No costs were awarded, and connected matters were closed.

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Issues: Petitioner seeks Writ of Certiorarified Mandamus for assessment years 2008-2009, 2009-2010, and 2011-2012. Dispute over deposit requirements for filing appeals under TNVAT Act, 2006. Financial difficulties affecting ability to provide bank guarantee. Request for personal bond instead of bank guarantee based on previous judgments.

Analysis:
The petitioner, involved in manufacturing and selling tyres and tubes, filed writ petitions seeking a Writ of Certiorarified Mandamus to challenge the assessments for the years 2008-2009, 2009-2010, and 2011-2012. The petitions aimed to quash the assessments and direct the Second Respondent to re-dispose of the stay applications related to the appeals. The issue being common in all petitions, the court decided to dispose of them together.

The petitioner had lodged first appeals against the revision of assessments and applied for stay of recovery by depositing 25% of the disputed taxes. However, the Second Respondent directed the petitioner to deposit a further 25% of the taxes and furnish a bank guarantee for the remaining amount. Financial difficulties were cited by the petitioner, expressing concerns that providing a bank guarantee would severely impact business operations. The petitioner relied on Section 42(2) of the TNVAT Act, 2006, highlighting the automatic charge on defaulters' properties for recovery.

During the hearing, the petitioner's counsel referenced a judgment by a learned Single Judge and previous orders of the court where Writ Petitioners were allowed to execute a personal bond instead of furnishing a bank guarantee. Following this precedent, the court directed the petitioner to deposit an additional 25% of the disputed taxes and execute a personal bond within three weeks from the date of the order. The appellate authority was instructed to consider the appeals on merits upon compliance, with the stay continuing until the appeals' disposal. No costs were awarded, and connected matters were closed as a result of the judgment.

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