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2014 (7) TMI 1043

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..... ikeyan Additional Govt. Pleader ORDER These writ petitions have been filed by the petitioner for issuance of a Writ of Certiorarified Mandamus, to call for the records on the files of the Second Respondent herein in S.P.Nos.34/2014 to 36/2014 in TNVAT.AP Nos.67/2014 to 69/2014, dated 09.06.2014, relating to the assessment year 2008-2009, 2009- 2010 and 2011-2012 respectively and to quash the s .....

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..... before the Second Respondent, under Section 51 of the TNVAT Act, 2006 along with applications for stay of recovery. The petitioner moved the appeals after depositing 25% of the disputed taxes vide SBI Cheque Nos.07228, 07230 and 07232 dated 29.05.2014, which is condition precedent for filing the appeals under Section Proviso to Section 51 of the TNVAT Act, 2006. While arguing the said application .....

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..... etitions for the relief stated supra. 7. When the matter is taken up for consideration, the learned counsel for the petitioner has relied on a judgment of a learned Single Judge of this Court in W.P.No.1521 of 2005, dated 8.3.2005 in the case of M/s. Mangayarkarasi Mills Private Limited, Madurai .vs. The Appellate Assistant Commissioner(CT), Madurai(south) and another and also various orders pass .....

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..... cuted within a period of three weeks from the date of receipt of a copy of this order. On such deposit and receipt of the personal bond, the appellate authority is directed to dispose of the appeals on merits. On deposit of a further 25% of the disputed taxes and execution of the personal bond, the stay granted by the appellate authority shall continue till the disposal of the appeals. No costs. C .....

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