AMAR PRASAD SAHU Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD Mr. K.D.Chatterjee, counsel appearing on behalf of the petitioner and the J.C. to A.A.G. II for the State. Having regard to the nature of grievances of the petitioner and the order proposed this case is disposed of on the date it is listed for the first time.

(2.) THIS writ petition arises from a proceeding under the Public Demands Recovery Act registered as Certificate Case No. 3 of 2001 -02 before the Certificate Officer, Patna and the petitioner challenges a notice bearing no. 233/H, dated 5.3.2003 (Annexure 6) issued by the Certificate Officer. The notice states that the proceeding for realisation of the sum of Rs. 43,26, 733.05 as sales tax dues was pending against the petitioner for long and no payments were made by him; that a last opportunity was being allowed to the petitioner to deposit the dues by 22.3.2003 failing which orders for attachment of his moveable and immoveable properties would be passed and warrant of arrest would be issued against him.

(3.) IN support of the statement that the petitioners objections filed under section 9 of the Act remained undisposed of Mr. Chatterjee produced a certified copy of the order sheet of the proceeding. Mr. Arup Kumar Chongdar, J.C. to A.A.G. Il appearing for the respondents carefully went through the order sheet, particularly from 23.3.2002 (the date of filing the objections) to 5.3.2003 (the date of issuance of the impugned notice) and confirmed that though an objection petition was filed by the petitioner in the proceeding it remained undisposed of atleast till the issuance of the notice. That being the position the impugned notice is clearly unsustainable in law and it must be set aside.