TaxTMI 
TaxTMI 
2003 (9) TMI 48
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.... purpose of consideration: "The defects will be cured and a fresh order will be issued within one month from the date of communication of this order and upon making all calculations appropriate amount will be paid in favour of the petitioners within a period of one month thereafter." According to the petitioners, they have supplied a copy of the order to the appropriate authorities with the letter dated January 28,2003. Initially, a rule was issued keeping the question of maintainability of the contempt application open. The petitioners also made an interlocutory application within the contempt application saying that the petitioner paid the amount as per the order of the court upon deducting Income-tax as per section 194A of the Inco....
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....he order has been complied with and the claim amount has been paid and received by the petitioners even within the extended period leaving aside deduction of Income-tax, how the contempt lies against the respondents is unknown to this court. Where is the wilful disobedience? Impossibility to act cannot be equated with the non-compliance of the order more particularly when the court directed the respondents to make all calculations and pay the appropriate amount. Such dispute must be related to quantum, subject to adjustment of statutory liabilities, if any. Such deduction on account of Income-tax may be good, bad or indifferent but cannot be said to be wilful disobedience or violation of the order of the court. Mr. P.K. Roy, learned coun....
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....ere cannot be any wrong on their part. The only question which could have been the ground of contempt is to follow the time bound programme, therefore, the rule was issued. But I find the amount was received by the petitioners even beyond the period prescribed by the court. Here the question of without prejudice has no meaning. In an appropriate case of contempt sometimes contemnors are allowed to comply with the order. But when the very foundation of contempt has been destroyed by the petitioners even beyond the period, the intention of the petitioners cannot be said to be proper. If at all the provision of execution is not expressly available under the rules, there is no bar for filing a second writ petition to execute the order. There is....
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....spector of Schools [1991] Cr1 LJ 206 (Orissa), I find that the Division Bench of the Orissa High Court has taken a view about strict compliance of the order in case of payment of arrears of salary and further held that the authority is guilty of contempt. I do not find how such case can support the contention of the petitioners herein. Arrears of salary are a statutory liability of an authority to pay the respective employee particularly when there is an order of the court. Therefore, there cannot be any embargo on paying the salary and the same cannot also be equated on account of payment of interest arising out of compensation or deduction at the time of payment. Mr. Roy wanted to agitate the question of applicability of section 194A o....