(1.) A recovery certificate dated 6. 6. 2002 was sought to be enforced against the appellant. The certificate in question has been issued by the Collector, lucknow, UP. It is addressed to the Collector New Delhi. The certificate reads as under:-
(2.) NOW, the appellant is neither Premier Vinyl Flooring Ltd. nor O. N. Goenka, the two persons against whom the certificate is directed.
(3.) WHEN sought to be executed against the appellant by a coercive process, a writ petition was filed alleging that the certificate, being not directed against the appellant, could not be executed against him.