TMI Blog2014 (8) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... y as a condition for grant of stay, in each case. Such a personal bond shall be executed within a period of two weeks from the date of receipt of a copy of this order. On receipt of the personal bond, the appellate authority is directed to dispose of the appeal on merits. On execution of the personal bond, the stay granted by the appellate authority shall continue till the disposal of the appeal - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. 3.In the affidavit, it is averred that the petitioner is running a lodging house in the name and style of Hotel Seaview at Kanyakumari and is a registered dealer under the Tamil Nadu Tax on Luxuries Act, 1981. The petitioner has been filing returns within the stipulated time. As against the assessment orders relating to the years 2006-07, 2007-08, 2008-09, 2009-10 and 2010-11, the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... halt. As per Section 42(2) of the Tamil Nadu Value Added Tax Act, 2006, there is an automatic charge on the properties of the defaulter and the State is empowered to recover that amount, as held by the Supreme Court in 96 STC 612. Hence, the petitioner has filed the present writ petitions for the relief stated supra. 5.When the matter is taken up for consideration, the learned counsel for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the petitioner to execute a personal bond, instead of furnishing bank guarantee, as required by the appellate authority as a condition for grant of stay, in each case. Such a personal bond shall be executed within a period of two weeks from the date of receipt of a copy of this order. On receipt of the personal bond, the appellate authority is directed to dispose of the appeal on merits. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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