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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
MS. JUSTICE REKHA BORANA, J
Alok Chitra Mandir, Churu Through Its Proprietor Smt. Shashirani Gupta W/o Late Shri Arjunlalji Gupta – Appellant
Versus
Hemant Jain, Deputy Commissioner (Administration), Commercial Taxes, Bikaner. – Respondent
Order :
1. The present contempt petition has been preferred alleging disobedience of the judgment dated 04.04.2014 passed by this Court in S.B. Civil Writ Petition No.2813/1999 whereby while allowing the writ petition, the Deputy Commissioner (Commercial Taxes, Bikaner) was directed to examine the application of the petitioner under Rule 32 of the Rajasthan Entertainment & Advertisement Tax Rules, 1957 (hereinafter referred as the ‘Rules of 1957’) de novo and decide the same in accordance with law while adhering to the principles of natural justice. Vide the said order, the orders impugned (Annx.8 and 18 therein) were annulled and the matter was remitted back for deciding the application of the petitioner for rectification of mistake, submitted under Rule 32 of the Rules of 1957, afresh.
2. Brief facts of the case are that the petitioner opted for scheme for composition of entertainment tax w.e.f. 01.02.1995. An amendment w.e.f. 23.02.1995 was made in the said scheme whereby composition of entertainment tax @25% excess of previous year was reduced to @10% excess of previous year. On 05.04.1995, the petitioner received the order by Commissioner, Commercial Taxes wherein it was mention
Contempt proceedings established that the Deputy Commissioner willfully disobeyed a court order by reaffirming an annulled decision, requiring compliance with the court's directives regarding the ame....
Willful disobedience of a court order, even in the absence of mens rea, constitutes contempt under Section 12 of the Contempt of Courts Act, 1971.
The court's decision emphasized that the directions issued by the Contempt Court, after finding no merit in the contempt petition, were beyond the scope of the contempt petition, and therefore set as....
when the contemnor deliberately and willfully violated the order of the Court, he is liable for consequences under Section 12 of the Contempt of Courts Act, but the Court cannot be hyper sensitive in....
The main legal point established in the judgment is the interpretation of the eligibility criteria and key legal provisions under the Sabka Vishwas Scheme, 2019, to determine the petitioner's entitle....
In contempt proceedings, the court has limited jurisdiction and cannot adjudicate claims beyond compliance issues as defined in prior orders, reaffirming the need for independent adjudication in sepa....
The court emphasized that willful disobedience of its orders undermines the rule of law, leading to contempt charges against the opposite party for failing to comply with jurisdictional directives.
An appeal cannot be maintained against a discharge of a contempt rule under Section 19 of the Contempt of Courts Act, 1971, but a Letters Patent Appeal is permissible if the lower court exceeds its j....
Point of Law : No justification for taking the contempt petition off the list of the High Court, albeit with permission granted for its re-listing.
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