Deduction of 20% at source out of the rent paid by company.

K. A. SWAMI C. J.

This petition is filed by the appellants in Contempt Appeal No. 5 of 1994, who are the tenants of the premises concerned in that appeal, for permitting them to deduct 20 per cent. out of the sum of Rs. 10 lakhs paid on August 1, 1994, and Rs. 3 lakhs payable on or before September 10, 1994, and in subsequent monthly payments, as per order dated August 2, 1994, passed in Contempt Appeal No. 5 of 1994 Contempt Appeal No. 5 of l994 was preferred against the order dated July 21, 1993, passed by the learned single judge in Contempt Application No. 596 of 1992 finding the appellants guilty of contempt of court and imposing a fine of Rs. 1, 500 in default, to undergo simple imprisonment for a period of 30 days. The complainants also filed L. P. A No. 172 of 1993 against the very order dated July 21, 1993, passed in Contempt Application No. 596 of 1992

Both L.P.A. No. 172 of 1993 and Contempt Appeal No. 5 of 1994 were heard together and decided by a common judgment dated July 29, 1994. We agreed with the finding recorded by the learned single judge that the appellants in Contempt Appeal No. 5 of 1994 were guilty of contempt of court for having wilfully disobeyed the orders of this court. However, we did not agree with the sentence imposed by the learned single judge. Hence, we altered the sentence by directing that the appellants in the contempt appeal should be detained in civil prison for a period of two months. The imposition of fine was also affirmed. It was also further ordered that the detention would come to an end no sooner than the amount is deposited as ordered in the case or paid to the plaintiffs in the suit. However, the appellants in the contempt appeal undertook to pay a sum of Rs. 10 lakhs on or before August 1, 1994. Therefore, we postponed the enforcement of the order and directed the matter to be called on August 1, 1994, at 2.15 p.m. On August 1, 1994, when the matter was called, the appellants paid a sum of Rs. 10 lakhs and as requested by both sides we adjourned the case to August 2, 1994, and kept our judgment dated July 29, 1994, in abeyance till August 2, 1994. On August 2, 1994, the appellants in Contempt Appeal No. 5 of 1994 filed an undertaking to pay the remaining amount in instalments. After hearing both the sides, we passed the following order

"We have recorded yesterday the payment of a sum of Rs. 10 lakhs to the appellants in L.P.A. No. 172 of 1993. Today, the case was posted for further orders as to implementation of our judgment dated July 29, 1994. Today, the appellants in Contempt Appeal No. 5 of 1994 have filed an undertaking which reads thus

'The appellant undertakes to deposit a sum of Rs. 3, 00, 000 (Rupees three lakhs only) per month towards compliance with the order in Application No. 4181 of 1991 in C.S. No. 970 of 1991

The payment to be made on or before 10th of every succeeding month commencing from September 10, 1994. Out of this a sum of Rs. 2, 15, 000 (Rupees two lakhs and fifteen thousand only) will be towards arrears and Rs. 85, 000 (rupees eighty-five thousand only) towards current payment. The moment the arrears are cleared the monthly payment will be Rs. 85, 000 (Rupees eighty-five thousand only) as per order in Application No. 4181 of 1991'

The undertaking is placed on record. However, for the undertaking to be effective, it must be necessary that there must be a defaulting clause and the consequences flowing out of such default. Therefore, placing on record the memo of undertaking, we postpone the implementation of our judgment directing the appellants in Contempt Appeal No. 5 of 1994 to be put in civil prison on the following conditions

'The appellants in Contempt Appeal No. 5 of 1994 as per the undertaking shall pay to the appellants in L. P. A. No. 172 of 1993, a sum of Rs. 3 lakhs per month on or before September 10, 1994. Thereafter, further payments are to be made on or before the 10th of each succeeding month. The appellants in L. P. A. shall execut