Liberty Shoes Limited vs Nitin Verma on 11 March, 2025

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