IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.12077 of 1993 BIMAL CHANDRA SADHYA . Versus STATE & ORS . ----------- For the Petitioner:- Mr. Manu Shanker Mishra, Adv. Mr. Suresh Mishra, Adv For the State:- S.C.-8 ----------- 5. 29.4.2010 Heard learned counsel for the petitioner and learned counsel for the State. The petitioner is the Managing Director of a private company, M/s Medimpex (India) Pvt. Ltd. A certificate proceeding was initiated against the company for certain sales tax dues under the Bihar and Orissa Public Demand Recovery Act. The personal effects of the petitioner came to be attached in satisfaction of the liabilities of the company. Questioning the same in this writ application, learned counsel submits that the company is a legal entity, the personal effect of the petitioner cannot be attached. He relies upon a decision of this Court in 1999(1) PLJR 522 (Damador Prasad Nathani & Anr. Vs. The State of Bihar & Ors.) The counter affidavit on behalf of the respondents states at Paragraph-13 that the company is not a separate entity. This Court finds it difficult to appreciate or accept this statement in the pleadings contrary to the well settled law. 2 Learned counsel for the State finds it difficult to oppose this application in view of the order of this Court in the case of Damador Prasad Nathani & Anr. Vs. The State of Bihar & Ors. (Supra), but submits that it shall not tantamount to closure of the certificate proceeding itself against the company. The order dated 14.12.1993 of this Court already classifies that the interim order with regard to the personal property of the petitioner alone and not the certificate proceeding against the company. The interim order dated 14.12.1993 is made absolute. The writ application stands allowed in the aforesaid terms. P. Kumar (Navin Sinha, J.) (Dinesh Kumar Singh, J.)