(1.) The present petition is filed seeking the following prayers:-
(2.) The prayers suggest that the petitioner is challenging the certificate dtd. 17/1/2003 issued by the Collector, Sabarkantha and also the letter dtd. 22/2/2018 issued by the Additional Director (Appeals and Flying Squad), Gandhinagar.
(3.) This Court has perused the certificate issued under sub-sec. (1) of Sec. 3 of the Revenue Recovery Act, 1890 (for short "the Act").