Court directs petitioner to post personal bond instead of bank guarantee for appeal, stay continues. No costs awarded.

The court disposed of the writ petitions by directing the petitioner to execute a personal bond within two weeks instead of providing a bank guarantee as requested by the appellate authority. The appellate authority was instructed to proceed with the appeal on merits upon receiving the personal bond, with the stay continuing until the appeal's disposal. No costs were awarded in this judgment.

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Issues:
Petitioner seeks Writ of Certiorarified Mandamus to quash the direction for bank guarantee and request acceptance of personal bond instead.

Analysis:
The petitioner, running a lodging house, filed appeals against assessment orders for multiple years. The second respondent directed payment of 15% tax amount and bank guarantee for the rest by a specified date. Financial difficulties were cited, claiming bank guarantee would severely impact business operations. Reference was made to Section 42(2) of the Tamil Nadu Value Added Tax Act, 2006, empowering the State to recover amounts. The petitioner sought relief through writ petitions.

The petitioner relied on a judgment by a Single Judge and previous court orders directing personal bond over bank guarantee in similar cases. After hearing both sides and examining the records, the court disposed of the writ petitions. The court directed the petitioner to execute a personal bond within two weeks instead of furnishing a bank guarantee as requested by the appellate authority. The appellate authority was instructed to proceed with the appeal on merits upon receipt of the personal bond, with the stay continuing until appeal disposal. No costs were awarded in this judgment.

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