PURTABPUR CO LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) In all these applications under Articles 226 and 227 of the Constitution of India common questions of law on more to less similar facts are involved. Hence, the common judgment.

(2.) The grievance of the petitioners, a public Limited Company, is against the order of the Certificate Officer, Chapra (respondent no. 6) by which he has re-opened the certificate cases in all these applications after they had been struck off on satisfaction and such a re-opening at the instance of the Government Pleader of Chapra was for recovery of interest and costs, as provided in section 17 of the Bihar and Orissa Public Demands Recovery Act. 1914 (hereinafter to be referred to as the 'Act'). The petitioner has, accordingly, prayed for issuance of appropriate writ/directions quashing the order of the Certificate Officer reopening the certificate cases, details whereof shall be given herein-after, as also the appellate order of the Additional Collector of Saran, (respondent no. 5) exercising the power of the Collector (respondent no. 4), the revisional order of the Commissioner (respondent no. 3) and the ultimate order of the Member, Board of Revenue (respondent no. 2), all of whom had affirmed the course adopted by the Certificate Officer. The impugned orders of the Certificate Officer in all these cases are those dated 20-1-1970 (Annexure 5) in C. W. J. C. No. 286 of 1974), those of the Additional Collector in appeal dated 7-9-1971 (Annexure 6), the revisional orders of the Commissiones dated 30-8-1972 (Annexure 7) and those of the Member. Board of Revenue dated 25/26th September, 1973 (annexure 8). Annexure 5, 6, 7 and 8 of C, W. J. C. No. 286 of 1974 are the same as the impugned orders in all the other cases.

(3.) The relevant facts, short as they are, relating to these cases may be summed up thus: The petitioner, engaged in running a sugar factory, was admittedly liable to pay purchase tax on the price of sugarcane for various crushing seasons. In pursuance of rule 46-A of the Bihar Sugar Factories Control Rules, 1938, as amended by a notification dated 3-7-1961, a copy whereof has been marked annexure 3 "to C. W. J. C. No. 286 of 1974, the State Government (respondent no. 1) through the Cane Commissioner (respondent no. 7), who was the competent authority, granted instalments to the petitioner to facilitate the payment of the dues. Admittedly, rule 46-A as amended by annexure 3, provides for the payment of interest at the rate of 6 1\4 per cent per annum in addition to the principal amount due if the occupier of a factory fails to pay the principal amount in the manner specified in the notification (annexure 3) which also provides for five equal monthly instalments for the payment of the half amount due if half amount had already been paid in one lump sum before the instalments fell due to be paid. The petitioner did pay the dues in accordance with the instalments granted C. W. J. C. No. 283 of 1974 arises out of certificate case no. 13 of 1966-67 for the dues relating to the month of the March, 1966. The certificate case was filed by the State of Bihar through Cane Inspector, Chapra in the court of the Certificate Officer on 11-7-1966 for payment of Rs. 29,707 82. The whole amount was paid in instalments by 14th of September, 1966 without the intervention of the Certificate Officer. In C. W. J. C. No. 284 of 1974, which arises from certificate case no. 14 of 1966 67 for the month of April, 1966, the requisition was filed on 11-7-1966 for a sum of Rs. 21,922 84 paise and the entire dues were paid in instalments ending on 14-9-1966. In C W. J. C. No. 285 of 1974 arising out of certificate case no. 4 of 1964- 65 for the crushing season 1962-63, the certificate case was filed on 13-8-1964 for a sum of Rs. 1,55,496-27 paise and in C. W. J. C. No. 287 of 1974 arising out of certificate case no. 5 of 1964-65 for the crushing season 1961-62 a requisition was filed on the same date, i.e., 13-8-1974 for a sum of Rs. 82,745-64 paise. The total amount invoked in C. W. J. C. nos. 285 and 287 was thus sum of Rs. 2,38,241-91 paise. the entire amount having been paid by 9-5-1969, again in instalments. C W. J. C. No. 286 of 1974 arises out of certificate case no. 8 of 1968-69 for the crushing season 1967-68. The total dues were Rs. 68,162'46 paise, but the requisition was fijed only for a sum of Rs. 34,081*22 paise, the rest amount having already been paid before filing of the requisition in the certificate case, which has already been started on 19-5-1968. Out of the total of Rs. 68,16246 paise, the petitioner started payment from 15-12-1967, i.e. before the certificate case was launched and the entire amount was liquidated in instalments by 12-9-1968. In C .W. J. C. no. 288 of 1974 arising out of certificate case no. 4 of 1967-68, for the crushing season, 1966-67, the total dues were Rs. 89,14109 paise, out of which requisition was filed on 3-4-1967 for a sum of Rs. 44,570-55 paise only, the balance having already been paid earlier. This entire amount again was paid in instalment, the last instalment having been paid on 15-9-1967.