AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2018 (1) TMI 750
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.... Rs. 18 Crores. However impugned order further records that in the absence of complying with the condition of deposit, the stay would stand vacated and the appeals would be heard in the normal course and not on an expeditious basis on 18th January 2018 as a stay granted matter. 3. This Petition was first mentioned on 28th November 2017 seeking an ad-interim relief from depositing the sum of Rs. 18Crores in three instalment as ordered by the Tribunal and a stay of recovery proceedings. However, at that time the Petitioner informed the Court that they are in no position to deposit any amount. Thus this court by order dated 28th November 2017 refused to grant any ad-interim relief and the Petition was directed to be placed on board for admission in its own turn. 4. On 18th December 2017 at 5.00 p.m. this petition was mentioned by the Petitioner for variation of the order dated 28th November 2017 in view of events subsequent to the filing of the Petition viz. the threat of the teaching staff of the Petitioner institution going on strike for non-payment of its salaries. The consequent apprehension of the petitioner that the ongoing Pune University examination in the Engineering course....
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..... Mistry the learned Senior Counsel who was appearing for the petitioner informed us that he is not appearing and the Petitioner has briefed another Advocate to appear for it. However as an officer of the Court he desired to bring to the notice of the Court the following three communications addressed after the petition had been adjourned on 19th December, 2017: (a) Letter dated 20 December 2017 addressed by one Mr. M. N. Navale the President of the petitioner society to the Tax Recovery Officer; (b) Letter dated 21 December 2017 addressed by one Mr. M. N. Navale the President of the petitioner society to the Branch Manager, Punjab National Bank, Nana Peth, Pune; and (c) Letter dated 21 December 2017 addressed by one Mr. M. N. Mokashi the Tax Recovery Officer(Central) Pune to the Branch Manager, Punjab National Bank, Nana Peth, Pune; All the above three communications are taken on record and marked A, B and C respectively for identification. 7. Mr. Dhumal for the petitioner and Mr. Walve for the Respondent-Revenue do not dispute in any manner the above three letters which have been marked as A, B and C for identification. 8. The letter dated 20th December 2017 by the Petit....
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....k accounts with your branch where the amounts are likely to be received from Social Welfare Department. The Hon'ble Court orally directed that the amounts which are to be received in these accounts as per the affidavit are not to be withdrawn by Income Tax Department till further instructions. The advocate of the department who was present in the Court agreed to this. We are enclosing herewith photocopies of letter no.247 and 250 dated 20.12.2017 by which the copy of the affidavit and the court directions were was forwarded to the Tax Recovery Officer and the Assessing Officer. The letters are self-explanatory. In view of the above circumstances you are requested not to remit the amounts to be received in these accounts to Income Tax Department till further directions of the Hon'ble Court. Thanking you, Yours faithfully, M.N. Navale President Encl.:- as above. 10. Consequent to the aforesaid communication dated 20th December 2017 to the Tax Recovery Officer from the Petitioner's, a letter dated 21st December 2017 was addressed by the Tax Recovery Officer to the Punjab National Bank, Nana Peth, Pune (where the bank accounts of the Petitioner had....
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....accounts at Punjab National Bank, Nana Peth, Pune. Further on instructions he states that an amount of Rs. 9.18 Crores has been withdrawn between 28th December 2017 to 2nd January 2018 by the Petitioner from the attached Bank accounts at Punjab National Bank, Nana Peth, Pune. 13. At this stage Mr. Dhumal, the learned counsel appearing for the Petitioner seeks two days time so as to brief a new counsel to appear for the Petitioner. However, we decline to grant any adjournment in view of the above conduct of misrepresenting of facts by the Petitioner. This conduct disentitles the Petitioner from any prerogative writ under Article 226 of the Constitution being issued in its favour by our exercising our extraordinary jurisdiction. 14. It is undisputed, rather an agreed position between the Advocates of the parties that on 19th December 2017 no oral directions were given by this Court. In fact we passed no order on that date i.e. 19 December 2017 and only adjourned the petition at the instance of the parties to today. All that happened on 19 December 2017 was that Mr. Walve, the learned counsel for the Respondent - Revenue had after hearing the Petitioner's counsel stated that he ....
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.... Respondent - Revenue from adopting any recovery proceedings( prayer clause (d) of the petition) was rejected. Thus prima facie a civil contempt under Section 2(b) of the Contempt of Courts Act 1971. Further the above two letters dated 20th December 2017 and 21st December 2017 are letters which prima facie interfere or tend to interfere with the due course in judicial proceedings and / or interfere with the administration of justice, Therefore, prima facie a criminal contempt under Section 2 (c) (ii) and (iii) of the Contempt of Courts Act, 1971. We thus take suo moto notice of contempt and direct the Registry to issue two separate notices under the Contempt of Courts Act, 1971 read with Appellate Side Rules one for Civil Contempt and the other for Criminal Contempt to Mr. M.N Navale the President of the Petitioner Society returnable after 8 weeks on 5 March 2018, to show cause why action for civil and criminal contempt under the Contempt of Courts Act, 1971 should not be taken. 17. We also find prima facie that the letter dated 21st December 2017 addressed by Mr. Sadashiv Mokashi, the Tax Recovery Officer to the Branch Manager, Punjab National Bank, Nana Peth, Pune as reproduced ....