Asking them to appear in person on August 4, the court said they "are clearly in breach and violation of the orders of the court" and it was granting them "a last opportunity, failing which it will pass a formal order of conviction and sentence".
The matter relates to a contempt petition filed by Gupta Enterprises of Eluru of Andhra Pradesh, a sandalwood products export company, alleging that the officers wilfully failed to obey three judicial orders including one by the Supreme Court to handover 35 tonnes of sandal wood to the firm for which it had bid for at an auction in 1999.
"As on date, there can be no doubt that the officers are clearly in breach and violation of the orders of the court, and the question really is of sentence," the judges said, making it clear that it would be subject to any order obtained by the officers in the Supreme Court before August 4.
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The company participated in bidding for a 35-ton sandalwood heap at Tirupathur in Tamil Nadu's Vellore district, in October 1999 for Rs 1.09 crore. It had paid Rs 23 lakh on the date of auction itself.
When the company commenced lifting the material from the government godown, officials insisted on sales tax payment though the company showed government orders granting ST exemption for exportable commodity.
The company noted that it had an export order even at the time of participating in the bid and pointed out that a similar tender process won by it in Sathyamangalam was excluded from the payment of sales tax.