Contempt application dismissed as refusal to pay refund interest does not constitute willful disobedience of this Court's order directing refund of tax claim; liberty reserved for separate proceedings regarding calculation disputes.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JHARKHAND AT RANCHI Cont. Case (Civil) No. 89 of 2018
Patel Filters Infrastructure having its office at Lal Bazar, P.O. & P.S. Govindpur, District- Dhanbad through its partner namely Akshay Ramesh Bhai Patel, son of Shri Ramesh Bhai Shankar Bai Patel, residing at Sriniwas Lal Bazar, Govindpur, P.O. & P.S. Govindpur, District- Dhanbad … Petitioner -Versus-
CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH KUMAR
---------
For the Petitioner : Mr. Jitendra Kumar Pasari, Advocate For the Respondents : A.C. to A.G.
04/Dated: 5th April, 2018 Oral Order Per D.N. Patel, A.C.J.:
1. This contempt application has been preferred for the alleged breach of an order passed by this Court in W.P. (T) No. 3772 of 2016 with I.A. No. 6394 of 2016 dated 25th July, 2017.
2. Paragraphs 2 and 3 of the said order read as under:
3. With these observations, this writ petition is hereby, disposed of. I.A. No.6394 of 2016 also stands disposed of, in view of the final order passed in the writ petition.”
-2-
3. In view of the aforesaid observations passed by this Court, the respondents have decided the claim of this applicant (original petitioner) and refunded the amount on 16th March, 2018.
4. Counsel for the applicant has ventilated the grievance about the payment of interest.
5. Be that as it may. The fact remains that even if wrong calculation is made by the respondents, that does not tantamount to any contempt. We are not here for evaluating the calculation made by the respondents, which can be a subject matter of separate writ petition or separate proceeding before appropriate forum, especially looking to the direction given by this Court. Hence, there is no willful disobedience by the respondents of the order passed by this Court in W.P.(T) No. 3772 of 2016 with I.A. No. 6394 of 2016. Hence, this contempt application is, hereby, dismissed.
6. Liberty is reserved with the applicant to challenge the order passed by the respondents, in accordance with law before appropriate forum if wrong calculation is made by the respondents or some payment is yet to be paid by the respondents.
(D.N. Patel, A.C.J.)
(Rajesh Kumar, J.)
Ajay/
1 issue framed by the court
Whether alleged delay or wrong calculation of refund interest amounts to contempt of court order?
Colour shows how this judgement treated each authority
Patel Filters Infrastructure
State of Jharkhand
Kailash Kumar Khandelwal
Ajay Kumar Sinha
Vijay Kumar Dubey
Jugal Kishore Chenani
Rajesh Kumar
D.N. Patel
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
