(1.) This writ petition is under Article 226 of the Constitution of India, whereby and whereunder the order dated 22.02.2018 passed by the Certificate Officer in Certificate Case No.03 of 2014-15 is under challenge, mainly on two grounds:
(2.) Mr. Chanchal Jain, learned A.C to A.G has submitted by questioning the maintainability of the writ petition on the ground of availability of alternative remedy of appeal to be filed before the concerned Deputy Commissioner, wherein according to him each and every point, the petitioner has taken in the instant writ petition could have been taken, but having not done so this writ petition is not fit to be entertained.
(3.) Having heard learned counsel for the parties and after appreciating their rival submissions, factually it is not in dispute that the certificate proceeding has been initiated against the petitioner by issuing notice under Section 7 of the Bihar and Orissa Public Demand Recovery Act, 1914. The petitioner thereafter appeared and put his objection as contemplated under Section 9 of the Bihar and Orissa Public Demand Recovery Act, 1914.