R.M. Doshit, J.—This Application under the Contempt of Courts Act, 1971 has been taken out by the State Government. It is the complaint of the State that the opponent-writ petitioner in Special Civil Application No. 4196 of 2004 has willfully disobeyed the orders made on the said writ petition and has thus committed contempt of this Court.

2. It appears that on 31.03.2004 the sales tax officer, in exercise of power conferred by Section 48A of the Gujarat Sales Tax Act, 1969, ordered attachment of the goods (edible oil) worth Rs. 1 Crore belonging to the opponent. The said order of attachment made by the sales tax officer was challenged before this Court in Special Civil Application No. 4196 of 2004. The said petition came up for hearing before the Bench comprising Messr. Justice M.S. Shah & A.M. Kapadia on 13.04.2004. Considering the fact that edible oil was a perishable commodity or atleast would deteriorate with the passage of time, in the interest of justice, the Bench made a conditional ad interim order to the effect that, “upon the petitioner filing an undertaking and furnishing a bank guarantee of Rs. 25 Lakhs, the respondents shall release 50% of the commodity, to be