Jammu & Kashmir High Court
Liberty Shoes Limited vs Nitin Verma on 11 March, 2025
Bench: Sanjeev Kumar, Moksha Khajuria Kazmi
Sr. No. 14
HIGH COURT OF JAMMU & KASHMIR AND LADAKH
AT JAMMU
CCP(D) No.62/2023
Liberty Shoes Limited
(A limited Company incorporated under the
Companies Act 1956)
Having its Registered Office at 13 Mile Stone
GT Karnal Road PO Box Bastara District
Karnal- 132174, Haryana and Branch
Office at Main Road Janipur Adjoining HDFC
Bank Limited Jammu
Through Sh. Ashok Kumar, age 54 years
S/o Sh. Mahabir Singh R/o No 2358 Sector 13
Urban Estate Karnal-132001, Haryana
..... Appellant/Petitioner(s)
Through: Mr. Sachin Sharma, Advocate
Vs
1 Nitin Verma
State Tax Officer, Circle E, Jammu
Excise and Taxation Department
Panama Chowk, Railway Head Gandhi Nagar,
Jammu
2 Namrita Dogra
Additional Commissioner of State Taxes
(Administration)
2nd Floor, Excise and Taxation Department
Panama Chowk Rail Head Complex Gandhi
..... Respondent(s)
Nagar Jammu
Through: None
Coram: HON'BLE MR. JUSTICE SANJEEV KUMAR,JUDGE
HON'BLE MS. JUSTICE MOKSHA KHAJURIA KAZMI, JUDGE
ORDER
11.03.2025
1. This is a petition for initiating contempt proceedings against the
respondents for willful disobedience and non-compliance of order dated
04.08.2023 passed by this Court I WP(C) No.2002/2022, whereby this Court has
issued a direction to the respondents to pay simple interest @ 24% per annum in
terms of Section 51(1) of the J&K Value Added Tax Act, 2005.
2
2. Learned counsel for the petitioner submits that only a part payment on
account of interest was received by the petitioner and, therefore, there was a
direction to the respondents to deposit the balance amount in the Registry of this
Court.
3. In compliance with order dated 17.12.2024, the respondents have
deposited the balance amount of interest payable to the petitioners in the
Registry of this Court.
4. This satisfies the judgment passed by this Court. Accordingly,
proceedings in this contempt petition are closed. The Registry is directed to
release the amount of interest deposited by the respondent with it in favour of
the petitioners after proper identification and verification.
(Moksha Khajuria Kazmi) (Sanjeev Kumar)
Judge Judge
Jammu
11.03.2025
Vinod, PS
Whether order is speaking: Yes/No
Whether order is reportable: Yes/No
Vinod Kumar
2025.03.12 11.07
I attest to the accuracy and
integrity of this document
Jammu
