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    <title>2023 (5) TMI 1 - DELHI HIGH COURT</title>
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    <description>Repeated, unexplained non-compliance with a court-recorded settlement undertaking to pay admitted dues was treated as wilful disobedience and civil contempt. The Court found the respondent&#039;s later claim of coercion inconsistent with prior acknowledgments, undertakings and partial payments, and held that the default was deliberate and without bona fides. Given the continued failure to purge contempt despite repeated indulgence and the absence of a credible plan to raise funds, imprisonment and fine were imposed. The earlier restraint on alienating specified immovable property was continued until the admitted amount was paid.</description>
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      <link>https://www.taxtmi.com/caselaws?id=437194</link>
      <description>Repeated, unexplained non-compliance with a court-recorded settlement undertaking to pay admitted dues was treated as wilful disobedience and civil contempt. The Court found the respondent&#039;s later claim of coercion inconsistent with prior acknowledgments, undertakings and partial payments, and held that the default was deliberate and without bona fides. Given the continued failure to purge contempt despite repeated indulgence and the absence of a credible plan to raise funds, imprisonment and fine were imposed. The earlier restraint on alienating specified immovable property was continued until the admitted amount was paid.</description>
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