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 Nagar Jammu .…. Respondent(s) 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. Sr. No. 14 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