HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU CCP (D) No. 27/2026 in WP (C) No. 2256/2024 Raj Kumar Gupta .....Applicant(s)/Petitioner(s) Through :- Mr. Mohd. Saleem Malik, Advocate v/s M Raju, Commissioner Secretary, Health Department Health Department Jammu and Others .....Respondent(s) Through :- Ms. Saliqa Sheikh, Assisting counsel to Mr. Raman Sharma, AAG Mr. Suraj Singh Wazir, Advocate CORAM: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON’BLE MR. JUSTICE YASH PAUL BOURNEY, JUDGE ORDER 29.09.2026 1. This is a petition for initiating contempt proceedings against the respondents for willful disobedience and non-compliance of judgment dated 25.03.2026 passed by a Division Bench of this Court in case titled “Dr. Raj Kumar Gupta vs. UT of J&K and Others” bearing WP (C) No. 2256/2024, whereby the Division Bench of this Court has directed as under: - “Accordingly, the present writ petition is disposed of with a direction to respondent no. 5 to coordinate with respondent no. 6 and the concerned Chartered Accountant for rectification of the entries relating to tax deducted from the petitioner. The said exercise shall be completed and the requisite information shall be furnished to respondent no. 2 within a period of one month from the date of receipt of a copy of this order. Upon such rectification, respondent no. 2 shall process the case of the petitioner and release the TDS amount along with the applicable interest, if the petitioner is found entitled to refund of the said amount.” Sr. No. 11 2 2. In response to the notice issued in this contempt petition, the respondents have filed compliance report placing on record copy of order dated 03.08.2026 passed by the Income Tax Officer, Ward-1 (1), Jammu. In the compliance report it has been submitted that the matter has been successfully resolved and TDS has been credited into the bank account of the petitioner which the petitioner has duly acknowledged. 3. Learned counsel for the petitioner would submit that, though, the difference of TDS has been credited into his account, yet the direction of the Court with respect to the applicable interest has not been complied with. 4. In view of the compliance report filed, which indicates substantial compliance of the judgment, we do not wish to proceed further with these proceedings. We, however, call upon the respondents to pay the applicable interest on the difference of TDS already credited into the account of the petitioner within a period of four weeks to put a quietus on the matter. 5. We, however, make it clearly, if the needful has not been done within a period of four weeks, the petitioner shall be free to come to this Court again. (Yash Paul Bourney) (Sanjeev Kumar) Judge Judge JAMMU 29.09.2026 Manik