In Brief
A company's land was acquired by NHAI, which paid compensation after deducting tax (TDS). The High Court had ordered the compensation be deposited with the Registrar for protection. The company later claimed and received the TDS refund from the Income-Tax Department and spent it on operational expenses. The Supreme Court held that the respondents violated the Court's protection order by appropriating and using the refund, which was part of the original compensation. Although claiming the refund itself was permissible, utilizing it without Court permission constituted contempt. The Court restored restrictions on bank account operations unless Rs.8.33 crores was secured.
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