Court allows Personal Bond for tax, modifies order. Petitioner directed to comply within two weeks.

The Court modified the interim order, allowing the petitioner to provide a Personal Bond for the remaining tax amount instead of a Bank Guarantee. The petitioner was directed to pay 25% of the disputed tax and provide the Personal Bond within two weeks. The stay order would continue until the appeal was resolved, with all other aspects of the original order unchanged. The Court disposed of the Writ Petition, emphasizing compliance with the modified order, and closed the related miscellaneous petition without costs.

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Issues:
- Challenge to interim order on Stay Petition
- Direction to dispose of appeal without pre-deposit

Interim Order on Stay Petition:
The petitioner filed a Writ Petition challenging the interim order of the 1st respondent dated 07.04.2016, which required the petitioner to pay 25% of the disputed tax and provide a Bank Guarantee for the remaining tax amount. The petitioner sought permission to provide a Personal Bond instead of a Bank Guarantee. The learned counsel for the petitioner argued for the modification of the order, allowing the petitioner to give a Personal Bond for the entire balance tax amount. The Additional Government Pleader (Tax) agreed with the petitioner's request to provide a Personal Bond.

Modification of Interim Order:
Considering the submissions from both sides, the Court modified the order dated 07.04.2016. The petitioner was directed to pay 25% of the disputed tax and provide a Personal Bond for the remaining tax amount within two weeks from the date of the Court's order. The stay order would remain in force until the appeal was disposed of, while other aspects of the original order remained unchanged.

Disposition of Writ Petition:
The Court disposed of the Writ Petition with the observation that the petitioner must comply with the modified order. No costs were awarded, and the connected miscellaneous petition was closed.

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