MC 3918/2010 BEFORE HON’BLE MR. JUSTICE HRISHIKESH ROY This Misc. Application is filed seeking protection against the order passed by t he Certificate Officer, Dhubri under Section 77 of the Bengal Public Demand Reco very Act, 1913, whereby the assessee is sought to be confined to Civil Prison fo r her failure to pay the assessed tax. Mr. B Gogoi, learned standing counsel for the Finance Department submits that co unter affidavit would be filed in the main case within 7 days and since the asse ssee has failed to pay the assessed tax, no interim order be passed in her favou r. However Mr. J Bora, learned counsel for the applicant submits that the petitione r being a lady may not be sent to prison as she is ready and wiling to deposit p art of the assessed amount of Rs.18,80,899/-. Considering the submissions made by the rival counsels and having regard to the challenge to the suo moto revision, this Misc. Application is granted subject to the writ petitioner making deposit of 25% of Rs.18,80,899/- on or before 10.1.2 011 by appropriate Treasury Challan. The petitioner shall execute a bond to make payment of the remaining tax with interest, subject to the outcome of the prese nt proceding. On receipt of this payment the respondent Nos.4 and 5 will not commit the assess ee Smti Bobita Devi Maurya to Civil Prison in terms of the order No.119 dated 13 .7.2010 of the Certificate Officer, Dhubri. Misc. Case stands allowed accordingly.