MD. FAIZ FAROOQUI Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) PETITIONER , in this Writ Petition, has challenged the entire proceedings of Certificate Case No. 3 (OS)/93 -94, including the Order dated July 30, 2001, passed by the District Certificate Officer, East Singhbhum, Jamshedpur. According to the petitioner, the certificate proceeding is without jurisdiction.

(2.) IT appears that the Collector and District Magistrate of Balasore (Orissa), 3rd respondent herein, sent a requisition on 20th February, 1993 to the Deputy Commissioner, East Singhbhum, Jamshedpur under Section 3 of the Revenue Recovery Act, 1890, intimating therein, that the petitioner has not paid the revenue towards the excise duty, as was due from him.

(3.) THE case of petitioner being covered by the aforesaid judgment, passed by the Patna High Court in the case of Lakshmi Pd. Sao (supra), entire proceedings of Certificate Case No. 3(OS)/90 -94, including the Order dated July 30, 2001 passed by the District Certificate Officer, East Singhbhum, Jamshedpur, are hereby set aside and the writ petition is, thus allowed.