AMAR PRASAD SAHU Vs. STATE OF BIHAR

JUDGEMENT

(1.) In this writ petition, the prayer on behalf of the petitioner is to quash the order dated 10.6.2003 passed by the Certificate Officer, contained in Annexure 8, rejecting the petitioner's objection under Section 9 of the Bihar and Orissa Public Demands Recovery Act, 1914 and also the demand notice dated 13.9.2001, contained in Annexure 9, issued to him to pay the certificate dues, besides for quashing of the entire certificate proceeding initiated against him.

(2.) The certificate case arises out of the demand for payment of sales tax and penalty for the periods 1993-94, 1994-95 and 1995-96 against the company, namely, Ranjan Chemicals Limited which is the assessee.

(3.) It is stated that the petitioner once upon a time was the Director of the said company but later resigned with effect from 2.6.1994, in support whereof the certified copy of Form No. 32 issued by the Registrar of the Companies has been annexed as Annexure 4.