M/S Narayani Sons PVT. Limited vs. Mr. Him Shikhar Gupta
Facts
The petitioner, M/s Narayani Sons Pvt. Limited, filed a contempt petition (CONT No. 99 of 2023) before the High Court of Chhattisgarh, Bilaspur. The petition was filed against several officials of the Commercial Tax Department, including the Special Secretary, Commissioner, Joint Commissioner, and Assistant Commissioner. The contempt petition arose from alleged non-compliance with a previous order passed by the High Court on October 18, 2022. The respondents, represented by Ms. Pratibha Sahu, appeared before the court. The petitioner was not represented by any counsel.
Held
The High Court held that the respondents had already complied with the order passed by the Court on October 18, 2022. Consequently, the court found that nothing further remained to be adjudicated in the contempt petition. As compliance had been established, the instant contempt petition was disposed of. The court's reasoning was based on the submission and acceptance that the previous order had been fulfilled, rendering the contempt proceedings unnecessary.
Key Issues
The primary issue before the High Court was whether the respondents had complied with the order dated October 18, 2022, passed in the contempt petition. The court had to determine if any action or inaction on the part of the respondents constituted contempt of its previous order. The respondents argued that they had already complied with the order. The petitioner's absence meant no arguments were presented on their behalf regarding non-compliance.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR CONT No. 99 of 2023
M/s Narayani Sons Pvt. Limited 209, Ajc Bose Road, Kamani Estate, 4th Floor, Room No. 166, Kolkata 700017 Cin U51900wb2005ptc 102304 Through Its Authorized Signatory Shri Niraj Kumar Das, S/o Shri Balkrishna Das, Aged About 40 Years, R/o B/1, 204, Sangath Nano, Koteshwar, Motera, Gandhinagar, Gujrat 380005 ---- Petitioner Versus
Mr. Him Shikhar Gupta Special Secretary, Department Of Commercial Tax Gst, Mahanadi Bhawan, Mantralaya, Naya Raipur. District Raipur Chhattisgarh
Mr. Bhim Singh Commissioner, Commercial Tax, Vanijyik Kar Bahwan Civil Lines, Raipur District Raipur Chhattisgarh
Mr. Narendra Verma Joint Commissioner, Commercial Tax, Bilaspur Division II, Ambe Plaza, Tifra Bilaspur District Bilaspur Chhattisgarh
Mr. Manharan Nirmalkar Assistant Commissioner (Commercial Tax Officer), Korba Circle Ii, Collectorate Campus, District Korba Chhattisgarh Respondents ------------------------------------------------------------------------------------------------------ For the Petitioners None. For the Respondents Ms. Pratibha Sahu, Advocate on behalf of Mr. Vikram Sharma, Advocate -------
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