High Court Upholds Execution Orders, Emphasizes Compliance with TDS Obligations

The High Court upheld the orders passed by the Additional District Judge in Execution Petitions, emphasizing the petitioner's obligation to provide TDS certificates and pay outstanding amounts. The Court rejected the petitioner's challenges, highlighting the need for compliance with previous judgments and orders. Directions were issued for timely payments, with the warning of arrest warrants if the petitioner failed to comply. The Court resolved calculation discrepancies, determining an additional amount payable by the petitioner based on the Division Bench's directive, ultimately disposing of both petitions and pending applications.

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Issues:
Challenges to orders passed by the Additional District Judge in Execution Petitions, Failure to provide TDS certificates, Non-payment of outstanding amounts, Disputed calculations of amounts due, Delay in payments by the petitioner.

Analysis:
The High Court addressed the petitions under Article 227 challenging orders passed by the Additional District Judge. The Executing Court had issued warrants of attachment of properties due to the petitioner's failure to provide TDS certificates and pay penalties. The petitioner disputed the amounts due, citing a consent order and the Division Bench's judgment. The respondents argued that the petitioner delayed payments and failed to comply with court orders, leading to penalties and warrants.

The Court noted that the petitioner had to submit TDS certificates and pay the due amounts, as evidenced by unchallenged orders. The petitioner's submissions on disputed amounts were considered, with the Court emphasizing compliance with the Division Bench's judgment. The Court rejected the petitioner's argument regarding the sealed property during a specific period, stating that the issue had been settled in previous orders.

Regarding the calculation discrepancies, the Court determined an additional amount payable by the petitioner based on the Division Bench's directive. The scope of one petition was limited to TDS and penalty payments. The Court issued directions for timely payments of TDS, penalties, and the calculated amount, providing an opportunity for objections. Failure to comply would result in the respondents pressing for arrest warrants. Both petitions were disposed of along with pending applications.

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