F.M.Ibrahim Kalifulla,J.

The above writ appeals have been filed against the order of the learned single Judge dated 16.6.2005 passed in Writ Petition Nos.19370 and 19371 of 2005.

2. Heard Ms. Hema, learned counsel for the appellant and Mr. T.Ayyasamy, learned Special Government Pleader for the respondent.

3. The grievance of the appellant is that since the factory was on strike they could not furnish the declaration forms which ultimately resulted in the assessing authority passing the impugned order of assessment by imposing tax liability to the tune of Rs.7,88,440/-. Since the grievance of the appellant appears to be genuine the learned Judge has also set aside the order of assessment, but however, imposed a condition that the appellant should deposit a sum of Rs.3,00,000/- (Rupees three lakhs only) towards the TNGST assessment apart from paying the entire tax component in respect of the CST assessment. In such circumstances, we only modify that part of the order of the learned Judge directing the appellant to pay the abovesaid sum. Instead, we direct the appellant to furnish personal bond for the entire tax liability imposed by the assessing authority both TNGST as well