Prashant Chandra v. Harish Gidwani, DYCIT [2024] 165 taxmann.com 471 / (2025) 342 CTR 53 / (2024) 244 DTR 1 (All)(HC)

Contempt of Courts Act, 1971.
S. 12 : Punishment for contempt of court-Dy. CIT, Range-2, Lucknow (now retired) to be guilty under s. 12 of the Contempt of Courts Act, 1971—Accordingly, a fine of Rs. 25,000 along with simple imprisonment for a period of one week is awarded to the contemnor-Dy. CIT, Range-2, Lucknow (now retired)—In case of default, he would suffer one day’s further simple imprisonment. [S.124(2), 127, Art. 226]

The contempt application under section 12 of the Contempt of Courts Act  was  filed alleging wilful and deliberate disobedience of the judgement  and order  dt. 31 st March, 2015 passed by a Division Bench in Writ petition  No. 9525 (MB) of 2013, where by certain directions were issued. Court held that disobedience of this Court’s order strikes at the very root of the rule of law on which the judicial system rests. The rule of law is the foundation of a democratic society. Judiciary is the guardian of the rule of law. Hence, it is not only the third pillar but also the central pillar of the democratic State. If the judiciary is to perform its duties and functions effectively and remain true to the spirit with which they are sacredly entrusted to it, the dignity and authority of the Courts have to be respected and protect at all costs. Otherwise, the very corner stone of our constitutional scheme will give way and with it will disappear the rule of law and the civilized life in the society. That is why it is imperative and invariable that Court’s orders are to be followed and complied with. Considering in totalities of facts and circumstances of the case  as well as law-reports  the Court held that  Dy. CIT, Range-2, Lucknow (now retired) to be guilty under s. 12 of the Contempt of Courts Act, 1971. Accordingly, a fine of Rs. 25,000 along with simple imprisonment for a period of one week is awarded to the contemnor-Dy. CIT, Range-2, Lucknow (now retired). In case of default, he would suffer one day’s further simple imprisonment.

Leave a Reply

Your email address will not be published. Required fields are marked *

*