SHANTI DEVI Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD the counsel for the parties.

(2.) THIS writ petition arises from a proceedings initiated against the Petitioner under the provisions of the Public Demands Recovery Act. Two certificates were issued for realization of sums of Rs. 22,741/- and Rs. 10730.96 respectively as dues of royalty against the Petitioner, who operated a stone crushing unit. The dues relate to the year 1982-83 and the recovery proceedings were initiated on the basis of audit objections. It is further stated in the counter affidavit filed on behalf of the Respondent authorities that in the certificates it was on account of mistake that the dues were shown being in connection with royalty. In fact, the dues related to cess on royalty and the Certificate Officer was accordingly intimated to make necessary correction in the certificate.

(3.) THIS writ petition is, accordingly, allowed and the Respondents are restrained from proceeding against the Petitioner in the two certificate cases.