certain amount. Part of the amount, however, was withheld towards deduction of tax at source. Contempt Proceedings, therefore, were initiated. The Apex Court held that no contempt of court was committed since intention of the payer was not mala fide. The Apex Court, however, observed that the tax due left, was to be decided by the Income-tax Officer. Therefore, in my view, once a decree is passed, it is a judgment and order of the court which culminates into final decree being passed which has to be discharged only on payment of the amount due under the said decree. The judgment debtor, therefore, cannot, in my view, deduct tax at source since it is an order and direction of the court and, as such, would not be liable for penal consequences for non-deduction of the tax due. Tax, if payable, can be decided by the Income-tax Officer after the amount is paid to the decree holder. Defendants, therefore, in my view, are not entitled to withhold the payment on the pretext that it has to be deducted as tax at source. Defendants may, therefore, pay the said amount to the plaintiff and for that purpose they would not be liable for non-deduction of tax at source as that issue has to be decided by the Income-tax authorities and if tax is payable the same may be paid by the plaintiff.”
