M/S.NIMS MANAGEMENT INSTITUTION PVT LTD vs. MRS. T. SHIVA SELVI

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CCC/522/2016HC KarnatakaKAHC01026306201624 October 2016Bench: K.N.PHANEENDRA,H.G.RAMESH3 pages
AI SummaryDismissed

What did the High Court hold?

The court noted that the order, whose disobedience was complained of, had been complied with. The complainant acknowledged receipt of the cheque but sought liberty to challenge the order itself, which was granted.

What were the facts?

The complainant filed a contempt petition alleging willful disobedience of a court order. The Income Tax Authority subsequently passed an order and issued a cheque to the complainant, acknowledging compliance.

What were the issues?

Whether the accused willfully disobeyed the court's order. The issue of the legality of the subsequent order passed by the Tax Recovery Officer was also raised.

Which sections of the Income-tax Act were involved?

Section 11,Section 12

AI-generated summary — verify with the full judgment below

- - CCC No.522/2016

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 24TH DAY OF OCTOBER 2016

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MR. JUSTICE K.N.PHANEENDRA

CCC No.522/2016 (CIVIL) BETWEEN:

M/S.NIMS MANAGEMENT INSTITUTION PVT. LTD. REGISTERED OFFICE AT NO.123, 1ST MAIN ROAD KENGERI SATELLITE TOWN BANGALORE – 560 060 REPRESENTED BY ITS DIRECTOR SMT. SUKANYA HEGDE AGED ABOUT 39 YEARS ... COMPLAINANT

(BY SRI GANAPATHI BHAT, ADVOCATE)

AND:

1.

MRS. T.SHIVA SELVI AGE MAJOR, THE TAX RECOVERY OFFICER CENTRAL RANGE-1 4TH FLOOR, CENTRAL REVENUES BUILDING ANNEXE, QUEEN’S ROAD BANGALORE – 560 001

2.

SRI O.P.YADAV

DELETED

THE COMMISSIONER OF INCOME TAX V/C/O

3.

MRS. VIJI SESHADRI 20.08.2016

THE DEPUTY COMMISSIONER OF INCOME TAX

... ACCUSED

(BY SRI K.V.ARAVIND, ADVOCATE A2 & A3 DELETED V/C/O DATED 20.08.2016)

- - CCC No.522/2016

THIS CCC IS FILED UNDER SECTION 11 & 12 OF THE CONTEMPT OF COURTS ACT 1971, BY THE COMPLAINANT, PRAYING TO INITIATE PROSECUTION AGAINST THE ACCUSED FOR WILLFUL DISOBEDIENCE OF THE DIRECTION AND ORDER ISSUED BY THIS HON’BLE COURT ON 04.06.2015 IN W.P.NO.2423/2015 AND 2537-2538/2015.

THIS CCC COMING ON FOR ORDERS, THIS DAY, H.G.RAMESH J., MADE THE FOLLOWING:

O R D E R

H.G.RAMESH, J. (Oral):

1.

Sri K.V.Aravind, learned counsel appearing for the accused submits that the order, whose disobedience is complained of herein, has now been complied by the order dated 30.09.2016 passed by Tax Recovery Officer-6, a copy of which is produced along with the affidavit dated 21.10.2016 of Smt.K.R.Indumathi who has passed the aforesaid order. Sri Ganapathi Bhat, learned counsel appearing for the complainant acknowledges receipt of the cheque for Rs.4,68,557/- in Court today, drawn by the Income Tax Authority in favour of the complainant. The cheque was given pursuant to the aforesaid order dated 30.09.2016.

2.

However, learned counsel for the complainant submits that the consideration made as per the aforesaid order

- - CCC No.522/2016

dated 30.09.2016 is illegal and therefore, he seeks liberty to the complainant to challenge the aforesaid order, in accordance with law. Liberty sought for is granted. The petition is accordingly disposed of. CCC disposed of.

Sd/-

JUDGE

Sd/-

JUDGE

KSR

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