B.KUMAR AND COMPANY Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) THIS appeal has been preferred by the appellant against the order dated 9th March, 2004 passed by the learned single Judge in W.P. (C) No. 1280 of 2004, whereby and whereunder, the learned single Judge dismissed the writ petition on the ground that the certificate debtor (appellant) had already admitted its liability and has agreed to pay the certificate dues in instalments and, thereby the question of determination of liability under Section 9 of the Public Demand Recovery Act, (hereinafter referred to as PDR Act), does not arise. However, the appellant has been allowed to prefer the appeal.

(2.) THE brief fact of the case suggests that the sales tax for certain period relating to assessment become disputed between the appellant -Company and the respondent State (Department of Sales Tax) due to which appeal was preferred by the appellant. In the meantime, the Sales Tax Department of the State made requisition for amount of Rs. 5,72,373,00 ps. To the Certificate Officer. A Certificate Case No. 27/99 -2000/28/2002 was instituted against the appellant. The Certificate Officer, thereafter issued notice under Section 7 of the PDR Act for a total certificate amount of Rs. 5,72,372.00 ps.

(3.) ACCORDING to the appellant, it filed an objection under Section 9 of the PDR Act bringing to the notice of the Certificate Officer that less amount was payable, the Company having deposited certain amount with the Department.