SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS CLCON No.22 of 2025 Hon’ble Pankaj Purohit, J. Mr. Shailendra Bhardwaj, Advocate for the petitioner, through video conferencing. 2. By means of the present contempt petition filed under Section 12 of the Contempt of Courts Act, 1971, it is alleged by the petitioners that the respondents have willfully and deliberately committed the contempt of this Court’s orders dated 05.12.2022 in WPMS No.3077 of 2022, “Creative International Technology Vs. Joint Commissioner Appeals State Tax Dehradun and another”. 3. Operative portion of the order, which the petitioner complained of, is quoted hereinbelow:- “The petitioner has preferred certain appeals before the appellate authority but those appeals have not yet been admitted because of the defects of non deposit of the pre deposit of the tax/penalty as is required under the relevant law. Since, the petitioner has an efficacious and alternative remedy, writ petition is not maintainable. In that view of the matter, the writ petition is disposed of giving liberty to the petitioner to file appropriate application for stay after making the deposits. However, since the petitioner has already approached the appellate authority and is ready to deposit the pre deposit, any third party interest created in the interregnum shall be subject to result of the appeal(s) filed by the parties before the appellate authority.” 4. From perusal of the order, this Court is of the view that no positive direction was issued to the respondent to perform any act on his behest, therefore, no contempt is made out. 5. Accordingly contempt petition is dismissed. (Pankaj Purohit, J.) 12.02.2025 SK