SC refuses to interfere
with Bombay HC order directing initiation of civil and criminal contempt
proceedings against the President of Sinhgad Technical Education Society
(assessee) as also against the Tax Recovery Officer (‘TRO’) for misrepresenting
the order of the Court and for wilful disobedience of Court’s
order; Subsequent to HC’s refusal to grant relief against ITAT’s order to
deposit Rs.18 cr., President Mr. Navale had filed communications before the
Bank officials & TRO, claiming that HC, through 'oral' directions, had
allowed assessee to withdraw funds received by it in its bank account (post
this communication the assessee withdrew Rs. 9 cr from bank account received
from Social Welfare Department), similar misrepresentation was also made by TRO
to the assessee's bank; Noting the undisputed and agreed position between the
parties that no such 'oral' instructions were given by the Court, HC had held
that the conduct of Mr. Navale and TRO amounted to wilful disobedience of the
Court’s order; Against the SLP filed by assessee challenging HC order, SC holds
that “We are not inclined to interfere but we leave the petitioner with
the remedy of approaching the High Court to tender an unqualified apology and
also to make the offer of payment/deposit as made before this Court.”; SC
further holds that the HC is free to pass such order as may be considered
appropriate:SC
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