HAROON RASHID Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) This application has been preferred by the petitioner against the order dated 1st November, 2002 passed by the Deputy Commissioner, East Singhbhum at Jamshedpur in Certificate Appeal No. 44/2002-03, whereby and whereunder, the petitioner was directed to deposit 40% of the certificate amount, failing which the appeal was ordered to be dismissed.

(2.) The grievance of the petitioner is that the appellate authority cannot ask the petitioner to deposit 40% of the certificate amount, final decision having not given by the Certificate Officer.

(3.) The brief facts of the case as pleaded suggest that a Certificate Case No. 55 (RT)/2000-01 was initiated on the requisition of the District Transport Officer, Jamshedpur for recovery of a sum of Rs. 74,958.00 from the petitioner. The petitioner appeared and filed objection under Section 9 of the Bihar and Orissa Public Demand Recovery Act, 1914. During the pendency of the said certificate proceeding, the petitioner moved before this Court in C.W.J.C. No. 1299 of 2001, wherein a statement was made on behalf of the petitioner that he was ready to deposit the entire arrears of tax as well as additional tax, including the current road tax in instalment with respect to vehicle in question, if remission for certain period was granted. The writ petition was disposed of by this Court on 4/04/2001 with liberty to petitioner to file a petition for remission of road tax which was to be decided without being prejudiced to the order of the Court. The objection preferred by the petitioner under Section 9 of the P.D.R. Act was rejected and a distress warrant was ordered to be issued on 3rd June, 2002. The petitioner preferred a Certificate Appeal No. 44 of 2002-03, wherein the impugned order was passed on 1st November, 2002.