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2021 (10) TMI 156

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..... 3. The present petitions under Article 227 of the Constitution of India impugn the orders dated 18th February, 2021, 12th April, 2021 and 25th August, 2021 passed by the Additional District Judge, South District, Saket Courts, New Delhi in Execution Petition No.3082/2016 titled "Soni Dave vs. Trans Asian Industries Exposition Pvt. Ltd" and Execution Petition No. 3081/2016 titled "M/s. G.S. Berar and Co. Pvt. Ltd and Anr vs. Trans Asian Industries Exposition Pvt. Ltd". Both these petitions raising similar issues and having a common judgment debtor, are being taken up together for disposal. 4. Vide the impugned order dated 18th February, 2021, the Executing Court had issued warrants of attachment of movable and immovable properties of the p .....

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..... and 6 of the consent order dated 5th August, 2015 passed in CS(OS) 2331/2008 initiated by the respondents seeking a decree of eviction and mesne profits, damages and user and occupation charges against the petitioner. He places reliance on the said order to contend that for the period 1 st March, 2010 to 31 st October, 2010, the charges of Rs. 2,75,000/- plus service tax would be payable by the petitioner. He submits that the Division Bench in the judgment dated 18th May, 2016 in the appeal filed by the petitioner against the said order dated 5th August, 2015, did not interfere with the aforesaid finding in the consent order. It is further submitted by the learned counsel for the petitioner that the aforesaid amount of Rs. 36,87,264/- orde .....

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..... r both the parties. There can be no doubt that the petitioner had to submit TDS certificates for the amount deducted by it towards payment of tax deducted at source (TDS) under the Income Tax Act. If the said TDS amount has not been deposited, the petitioner has to pay the aforesaid amount to the respondents. Since, the petitioner has not shown any proof that he has paid the TDS amount, he would have to pay the said amount to the respondents. It is also an admitted position that the orders dated 22nd May, 2019 and 1st August, 2019 have never been challenged by the petitioner and therefore, the aforesaid amounts of TDS and penalty have become final. 9. As regards the submissions of learned counsel for the petitioner that the sum of Rs. .....

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..... ng directions: (i) The principal amount of TDS due in both the petitions i.e. Rs. 5,60,000/- and Rs. 1,80,000/- respectively would be paid by the petitioner to the respondents on or before 4 th September, 2021. (ii) The penalty amount of Rs. 10,70,000/- imposed separately in both the petitions would be paid to the respondents on or before 22nd September, 2021. (iii) Out of the amount of Rs. 36,87,264/-, subject matter of CM(M) 577/2021, a sum of Rs. 22,00,000/- as calculated above, would be paid to the respondents on or before 15th October, 2021. (iv) The petitioner is given an opportunity of one week to file his objections only in respect of Rs. 36,87,264/- directed to be paid by the Executing Court and which objections will b .....

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