(1.) Heard Mr. S.S. Asghar Hussain, Senior Advocate.
(2.) This writ petition arises from a certificate proceeding and the Petitioner seeks to challenge an order dated 30.8.2002 passed by the Certificate Officer, Vaishali, Hajipur in Misc. Case No. 9/2001-2002. The impugned order is passed under Sec. 10 of the Public Demands Recovery Act, 1914 and by this order the Certificate Officer rejected the Petitioner's objection filed Under Sec. 9 of the Act holding him liable to pay the requisition amount of Rs. 13, 20, 242.29 paise.
(3.) The Petitioner worked as Nazir and according to the Respondent authorities in that capacity he defalcated the aforesaid sum for the recovery of which a requisition was issued. The Petitioner filed his objections, primarily taking the stand that the amount in question was not defalcated, but was given as advances. On the Petitioner's objection the Certificate Officer called for the comments from the requisitioning authority and after hearing the parties and on considering the materials on record came to find and hold that the amount in question was in reality defalcated by the Petitioner. He, accordingly, rejected the Petitioner's objections by the impugned order.