- 1 - NC: 2025:KHC:11103-DB CCC No. 63 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF MARCH, 2025 PRESENT THE HON'BLE MR JUSTICE K.SOMASHEKAR AND THE HON'BLE MR JUSTICE VENKATESH NAIK T CIVIL CONTEMPT PETITION NO.63 OF 2022 BETWEEN: VINAYAKA TRADERS DELI, THAYATHODI, CHEMNAD ROAD, PARAVANADUKKAM, KASARAGOD DISTRICT, REPRESENTED BY ITS PROPRIETOR MR. HARIF M. …COMPLAINANT (BY SMT. SHANTHA J. FOR SRI. SURESH BABU B. N., ADVOCATE) AND: 1. SRI BHARATH KUMAR HEGDE THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, ENFORCEMENT, VANIJYA TERRIGE KARYALAYA, VIVEKANANDA NAGARA, 4TH CROSS, AJJARKADU, UDUPI-576 101. 2. THE STATE OF KARNATAKA PRINCIPAL SECRETARY FINANCE DEPARTMENT Digitally signed by SUMATHY KANNAN Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:11103-DB CCC No. 63 of 2022 VIDHANA SOUDHA BENGALURU – 560 001. …ACCUSED (BY SRI. HARISHA A.S., AGA FOR A1 & A2) THIS CCC IS FILED UNDER SECTION 11 AND 12 OF THE CONTEMPT OF COURTS ACT 1971 R/W RULE 3 OF THE HIGH COURT OF KARNATAKA CONTEMPT OF COURT PROCEEDING RULES, 1981, BY THE COMPLAINANT, PRAYING TO TAKE NECESSARY ACTION AGAINST THE ACCUSED UNDER THE PROVISIONS OF THE CONTEMPT OF COURT ACT, 1971 FOR WILLFULLY AND DELIBERATELY VIOLATING THE ORDERS OF THIS HONBLE COURT DATED 01.12.2021 PASSED IN W.P.NO.19257/2021 PRODUCED AT ANNEXURE-A. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE K.SOMASHEKAR and HON'BLE MR JUSTICE VENKATESH NAIK T ORAL ORDER (PER: HON'BLE MR JUSTICE K.SOMASHEKAR) This contempt proceeding is initiated by the complainant against the respondent/accused for disobedience of the interim order passed by the learned single Judge in W.P.No.19257/2021 dated 01.12.2021. - 3 - NC: 2025:KHC:11103-DB CCC No. 63 of 2022 2. Learned counsel Smt.Shantha J for the complainant is present before the Court physically and represents Sri Suresh Babu B.N. who is on record. She submits that the proceedings in W.P.No.19257/2021 is pending consideration of the issues in between the parties. Similar submission is made by the learned AGA for respondent/accused. 3. Keeping in view the submission made by learned counsel for the parties, it is relevant to refer the order passed by a Co-ordinate Bench of this Court in CCC No.1237/2023 dated 26.03.2024 wherein it is observed that when the order is an interim order, by its very nature it does not determine rights of the parties finally. There are no trappings of finality in the order. In the aforesaid view, this Court is not inclined to entertain the contempt petition and it is not persuaded to exercise the power of contempt under the Contempt of Courts Act, 1971. Therefore, keeping in view the submission made by learned counsel for the parties as well as the observations made in the aforesaid contempt petition, this contempt proceeding does not survive for consideration. Consequently, the contempt proceeding is hereby dropped. However, liberty is granted as sought for, in accordance with law. - 4 - NC: 2025:KHC:11103-DB CCC No. 63 of 2022 Pending applications, if any, shall stand disposed of. Sd/- (K.SOMASHEKAR) JUDGE Sd/- (VENKATESH NAIK T) JUDGE DKB List No.: 1 Sl No.: 4