Smt. Nidhi Gupta Vatsya vs Suman Kumar Mehra And Another
2023 Latest Caselaw 3268 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 37
 

 
Case :- MATTERS UNDER ARTICLE 227 No. - 1058 of 2023
 

 
Petitioner :- Smt. Nidhi Gupta Vatsya
 
Respondent :- Suman Kumar Mehra And Another
 
Counsel for Petitioner :- Shyam Mani Shukla
 

 
Hon'ble Ajit Kumar,J.

The argument advanced by learned counsel for the petitioner is that appellate court was not justified in drawing the proceeding of contempt on the ground that tax assessment which had been done in the case of contesting respondent, was in the teeth of the judgment of this Court dated 22nd August, 2016 passed in Writ Tax No. 831 of 2015, whereas specific stand had been taken in reply submitted before the appellate court by the authority, namely, Nagar Nigam, Bareilly that after the judgment of the High Court the existing tax assessment list was dropped and new assessment was done.

Besides above, it is argued that appellate authority should have first considered as to whether there was any assessment done on the basis of rate list issued in the year 2014-15 that was set aside before returning a finding of any act of the contempt on the part of the petitioner more especially when it was statutory appeal and not a contempt application.

The argument advanced by learned counsel for the petitioner appears to have substance. In matters of statutory appeal, the court is not to take any notice of contempt as the appellate authority cannot exercise power in the absence of any inherent power of contempt and that too of an order passed by the High Court. The Court can only set aside the order if found to be illegal.

In view of above, the order passed by the appellate authority dated 13.1.2023 and 18.01.2023 taking notice of contempt are hereby set aside. However, the appellate authority will proceed to decide the appeal strictly in accordance with law considering the objection, if any, filed by the present petitioner.

With the above observations and directions,this petition stands disposed of.

Order Date :- 1.2.2023

Sanjeev