JUDGMENT (Prayer: To punish the respondents for willfully disobeying the orders passed by this Honourable Court in W.P.No.23095/2017 dated 03-12-2018.) S. Vaidyanathan, J. & N. Mala, J. This Court, after hearing the parties, passed an order on 07.04.2022 that the contemners shall appear before this Court in person. However, there is no appearance. 2. Mr.M.T. Arunan, the learned counsel for the contemners has filed an affidavit by the Additional Commissioner of Income Tax and and has also produced typed set of papers. However, the contemners, who have to obey the order of this Court have neither filed an affidavit nor appeared before this Court. However, Mr.M.T.Arunan, learned counsel for the contemners submitted that time may be granted to them to comply with the order. The learned counsel would further state that if the parties are aggrieved, it is open to them to take the matter to the Hon'ble Apex Court in view of the subsequent development wherein the order passed by the Karnataka High Court has been stayed by the Hon'ble Supreme Court. 3. We make it very clear that there is no appeal preferred in the Apex Court against the order of this Court and it has attained finality. The Hon'ble Apex Court in the judgment rendered in Majji Sannemma V. Reddy Sridevi (2021 SCC Online SC 1260)has held that even if a party has got a meritorious case, it could not be entertained and the delay need not be condoned. There has been an enormous delay and no steps have been taken by the respondents after the order passed by this Court in 2018 and the contempt petition filed in 2019. Though several orders have been passed by this Court for reporting compliance, the failure on the part of the respondents to report compliance speaks volumes about the conduct of the respondents, which has to be deprecated. The various docket orders passed by this Court right from 2019 are hereby extracted for reference: "(i) Docket Order dated 18.12.2019 The learned cousel is directed to comply with the earlier order passed. Post after two weeks. (ii) Docket Order dated 06.01.2020 For Reporting Compliance, post on 03.02.2020 finally. (iii) Docket Order dated 05.02.2020 We note that despite several opportunities given and the intimation also having been sent by the learned counsel who took notice for the respondents, no compliance is reported. Accordingly, we are inclined to issue statutory notice. Admit. Post after two weeks. (ii) Docket Order dated 06.01.2020 For Reporting Compliance, post on 03.02.2020 finally. (iii) Docket Order dated 05.02.2020 We note that despite several opportunities given and the intimation also having been sent by the learned counsel who took notice for the respondents, no compliance is reported. Accordingly, we are inclined to issue statutory notice. Admit. Issue Statutory notice. If the respondents comply with the order in the meanwhile, they need not appear before this Court. (iv) Docket Order dated 04.03.2020 We find that the order inter se between the petitioner and the contemnor has become final. 2. The learned counsel appearing for the contemnor submitted that the order would come into effect within a period of eight weeks from the date of receipt of a copy of this order. 3. Though time sought for is rather lengthy, we are inclined to grant it as the learned counsel seeks for reporting compliance. 4. In view of the above, post after eight weeks for reporting compliance. (v) Docket Order dated 06.11.2020 At the request of the counsel for the respondents, for reporting compliance, post on 04.12.2020. (vi) Docket Order dated 18.12.2020 Notwithstanding the numerous opportunities given no compliance is reported. In such view of the matter, we are inclined to Admit by ordering statutory notice to the second respondent/contemnor. We make it clear that in the meanwhile, if compliance is made by the second respondent/contemnor, there is no need to appear before this Court. (vii) Docket Order dated 03.03.2021 Today, Ms.S. Manoranjitham, Inspector of Income-Tax and Mr.M. Ramanathan, Inspector of Income-Tax are present before this Court and pray for further period of six weeks to comply with the order of this Court, which is in contempt. 2. Considering the said request, six weeks time is granted finally to comply with the order of this Court, which is in contempt. (viii) Docket Order dated 05.07.2021 Though we are not happy with the way, in which the order of the Court is not complied with, in view of the fervent plea of the counsel for the respondent, we are inclined to give final chance. Post the matter after four weeks for reporting compliance. (ix) Docket Order dated 18.08.2021 Admit. 2. Our earlier ordes speak for themselves. On numerous occasions by terming them as final chance, time was extended for reporting compliance. 3. Even today, order is not complied with. Post the matter after four weeks for reporting compliance. (ix) Docket Order dated 18.08.2021 Admit. 2. Our earlier ordes speak for themselves. On numerous occasions by terming them as final chance, time was extended for reporting compliance. 3. Even today, order is not complied with. The officials representing the contemnor are present. They once again seek time. We are dealing with a case where a positive direction was issued on 03.12.2018. Now, more than 3 ½ years have elapsed thereafter. We are, therefore, inclinied to issue statutory notice to the respondents. 4. The Registry is directed to issue statutory notice to the respondents returnable by four weeks. If compliance is reported, the contemnors need not be present on the next date of hearing. (x) Docket Order dated 15.09.2021 Despite the order passed by this Court on 18.08.2021 directing the official respondents to appear before this Court for non-compliance of the order, today, one Ms.S. Gomathi, Inspector of Income Tax, Office of the Chief Commissioner of Income Tax, Chennai, is present before this Court, who is not a party in the contempt petition. 2. The learned counsel Mr.M.T. Arunan represents that the order will be complied with, within a period of six weeks and the same will be reported to this Court, failing which, the order dated 18.08.2021, may be restored. 3. Post the matter on 08.11.2021 finally. (xi) Docket Order dated 07.04.2022 "Ms.R. Sangeetha (Enrl.No. 2118/21) learned Representing Counsel for Mr.M.T. Arunan, learned counsel appearing for the Contemnor seeks further time to comply with the order of this Court. 2. It is seen from the Docket Sheet that even on previous occasions, the Contemnor has sought time with an assurance to comply with the order of this Court, bu thas kept mum without passing any orders till now, which amounts to deliberate disobedience of the order of this Court. 3. In view of the same, we direct both the Contemnors to appear before this Court in-person on 25.04.2022. 4. From a perusal of the above orders, we are of the view that there is a deliberate and wilful disobedience of the order of this Court. The respondents have not only flouted the orders of this Court, but have shown utmost disregard and disrespect to the orders of this Court. Hence, for non-appearance of the respondents before this Court, this Court issues non-bailable warrant to secure the presence of the contemners. The respondents have not only flouted the orders of this Court, but have shown utmost disregard and disrespect to the orders of this Court. Hence, for non-appearance of the respondents before this Court, this Court issues non-bailable warrant to secure the presence of the contemners. The Police is directed to secure the presence of the contemners and produce them before this Court on 06.06.2022. 5. Post on 06.06.2022.