( 1 ) THE following two precise questions arise for consideration before us :-

(I) When the Court directs a statutory authority to pass an appropriate order on a pending application, does the authority concerned commit contempt if the order that it passes is, according to the party aggrieved of the same, legally erroneous? (ii) What is the remedy available to a party aggrieved of any such order. In particular, can the validity of the order be assailed by it by way of a miscellaneous application filed in the proceedings in which the direction for disposal was issued?

( 2 ) THE questions arise in the following factual backdrop :-

( 3 ) THE petitioner is a joint venture constituted to undertake the construction of metro corridor between Central Secretariat to ISBT Kashmere gate awarded to it by the Delhi Metro Rail Corporation. The joint venture is registered under the Delhi Sales Tax on Works Contract Act, 1999. It was for the year 2001-02 assessed under Section 16 of the Act aforementioned in terms of an order dated 31st March, 2003. The assessment order held the petitioner entitled to a refund of over rs. 6 crores which had been deducted at source on the mobilisation