(1.) As in all four writ applications a common question has been raised, with consent of the parties they have been heard together and are being disposed of by a common Judgment.
(2.) In C.W.J.C. No. 288/92, 286/92 and 960/92 the petitioners have assailed the validity of the very initiation of the proceeding besides notice issued under Section 7 of the Bihar and Orissa Public Demands Recovery Act, 1914 (for braivity as the Act') in Certificate Case No. 6 -C.D. of 1977 -78, Certificate Case No. 1 of C.P. of 1974 -75 and 2 C.P. of 1974 -74 and Certificate Case Nos. 1 C.C. of 1978 -79, 6 C.C. of 1968 -69, 5 C.C. of 1969 -70, 16 C.C. of 1969 -70, 2 C.C. of 1972 -73, 4 C.C. of 1972 -73, 47 C.C. of 1973 -74, 2 C.C. of 1975 -76, 1 C.C. of 1976 -77, 2 C.C. of 1976 -77, 5 C.C. 1976 -77 and 7 C.C. of 1977 -78 respectively, for realisation of the price of the cane supplied to the factory of the petitioning company on the ground that the requisition issued or certificates proceeding initiated against Bihar Sugar Works which is neither a legal person nor occupier of the company are not maintainable and action taken against the petitioners company on the basis of the said notice is wholly without jurisdiction, illegal, arbitrary and malafide.
(3.) In C.W.J.C. No. 5003 of 1995, the petitioner has assailed the validity of the notice issued under Section 7 of the said Act, inter alia, on the ground that the dues of Central Excise for which requisition was sent in relation to the company, namely. Industrial Corporation (Pvt.) Ltd. whereas notice has been issued to the petitioner in his individual capacity who is the Chairman -cum -Managing Director, which according to the learned Counsel for the petitioner is bad in law and fit to be quashed on this ground alone. In this regard, the learned Counsel has referred to a Division Bench Judgment of this Court in the case of Sarla Devi v. State of Bihar reported in 1979 B.B.C.J. 213 (paragraph 5 & 7).