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of <h1>Legal Challenge Dismissed: Tax Official's Procedural Delay Not Equivalent to Willful Contempt Under Statutory Guidelines</h1> <h3>M/s Kota Dall Mill Versus The State of Jharkhand; Shri Amarkant Thakur</h3> HC dismissed contempt petition against Deputy Commissioner of State Tax for delay in deciding refund interest representation. Court ruled that mere ... Grant of interest on the principal amount of the refund - wilful violation of order - Contempt of court - HELD THAT:- This contempt case shall not lie. Merely because there is some delay in complying with the Court’s order the proceeding under the Contempt of Courts Act, 1971 cannot be maintained. The contempt petition is dismissed. The Jharkhand High Court, in a contempt proceeding, addressed the petitioner's claim that the Deputy Commissioner of State Tax, Bokaro Circle, had willfully violated the Court's order by failing to decide on the petitioner's representation for interest on a refund amount. The Court referenced its earlier order in W.P.(T) No. 3236 of 2022, which granted the petitioner liberty to approach the Deputy Commissioner for the claim. The Court held that 'merely because there is some delay in complying with the Court's order the proceeding under the Contempt of Courts Act, 1971 cannot be maintained,' and accordingly dismissed the contempt petition.
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