Page No.# 1/2 GAHC010117272025 2026:GAU-AS:1132 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Cont.Cas(C)/294/2025 M/S SAI NATH TRADERS KABAITARY, JOGIGHOPA , BONGAIGAON, ASSAM, 783382, A PROPRIETORSHIP FIRM REP BY ITS AUTHORIZED REPRESENTATIVE, MR. SANJAY KUMAR SARKAR, 51 YEARS, BONGAIGAON, ASSAM VERSUS JAYANT NARLIKAR (IAS) COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM, FINANCE DEPARTMENT, GROUND FLOOR, F BLOCK, JANATA BHAWAN, GUWAHATI, ASSAM 781006 2:JITU DOLEY (IRS) COMMISSIONER OF TAXES 2ND FLOOR NEW BUILDING KAR BHAWAN GUWAHATI, ASSAM 781006 3:RAMENDRA KUMAR BARMAN ADDITIONAL COMMISSIONER OF TAXES 2ND FLOOR NEW BUILDING KAR BHAWAN GUWAHATI ASSAM - 78100 Advocate for the Petitioner : MR S K SARKAR, MR. R DUBEY Advocate for the Respondent : H S BARUAH (R-2,3), H S BARUAH,MR. B GOGOI(R-2,3),MR M BHUYAN(R-2,3),MR A CHALIHA(R-2,3),R M BAROOAH(R-2,3) Page No.# 2/2 BEFORE HON’BLE MR. JUSTICE KARDAK ETE O R D E R Date : 30.01.2026. Heard Mr. R. Dubey, learned counsel for the petitioner. It is submitted by Ms. R.M. Baruah, learned counsel appearing on behalf of Mr. B. Gogoi, learned counsel for the alleged contemner that the order dated 25.02.2025, passed in WP(C) No.6753/2024 has duly been complied with by passing a speaking order. It is noticed that the refund tax amount has been paid by the authorities to the petitioner and the claim of interest after examination and consideration, has been rejected. In view of above, the order dated 25.02.2025, passed in WP(C) No.6753/2024 has been duly complied with. It is needless to observed that the petitioner may avail the remedy as may be permissible, under the law with regard to rejection of petitioner’s claim for interest is concerned. Accordingly, this Contempt Petition stands closed. The copy of the instruction, as submitted on behalf of the respondent, be kept with the record marking the same as “X”. JUDGE Comparing Assistant