CHANDULAL JETHALAL JAISWAL Vs. A U VOHRA

JUDGEMENT

(1.) This is an application seeking that the contemners be penalised under Article 215 of the Constitution of India and the Income Tax Department be directed to compensate the petitioner to the tune of Rs.50 lacs.

(2.) The applicant who appears as party-in-person has been heard. It is submitted that the opponents have committed the contempt of this Court in terms of the provision of Article 215 of the Constitution of India by making orders (both dated 10.3.1993) under Section 279(1) of the Income Tax Act, 1961 (the Act). It is stated that by passing the aforesaid orders the opponents have deliberately, willfully and with malafide intention and with conspiracy flouted the order of this Court made on 5.2.1992 in Income Tax Reference No.117 of 1988. It is further submitted that the opponents have committed continuous offence by filing eight criminal complaints in the Court of Chief Judicial Magistrate, Vadodara bearing Criminal Case Nos.2915/1993 to 2922/1993. It is further submitted that the prosecution has been launched by the opponents on false evidence and hence the petitioner is entitled to be compensated and that the opponents have not heard the petitioner before making the aforesaid orders under Section 279 of the Act. Various decisions have been relied upon in support of the submissions.

(3.) The petitioner has failed to explain the delay in preferring this application in which, it is alleged by the petitioner that the opponents have committed contempt of this Court by making the orders under Section 279 of the Act on 10.3.1993. The petition has been preferred on 16.4.2003. Section 20 of the Contempt of Courts Act, 1971 prescribes the limitation of a period of one year from the date on which the contempt is alleged to have been committed. Though the petitioner has stated in the course of his submissions that the contempt is a continuous one it has not been shown as to how the same is continuing.