IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No 7811 of 2007 ANITA KUMARI Versus THE STATE OF BIHAR & ORS ----------- 2 16.10.2008 A certificate proceedings being Certificate Case No 36 of 2006-2007 was instituted before the Certificate Officer, Nalanda at Biharsharif against M/s Sanjay Transport Agency of Hilsa, district- Nalanda for alleged arrears of motor vehicle tax for the period 01.04.1997 to 30.06.2005 in respect of a public carrier truck No BR- 21-6311. The truck in question was registered under the provisions of the Motor Vehicles Act in the name of M/s Sanjay Transport Agency through Sanjay Kumar who happens to be the husband of the petitioner. The truck was purchased in the year 1991. In 2001, the husband of the petitioner died and petitioner claims total ignorance in respect of the said truck or any liability thereon. Recently, the notice of the certificate proceedings was served on her and she has come to this Court challenging the proceedings. Having heard the learned counsel for the petitioner, in my view, the petitioner should first raise all objections available to her against the maintainability of the said proceedings or her liability before the Certificate Court and seek an adjudication thereon. In case such an application denying liability and objecting to the case is filed before the Certificate Officer within six weeks from today, the same shall be entertained and decided after hearing the parties by the Certificate Officer in accordance with law. Till such time decision is finally taken in the matter, no - 2 - coercive steps shall be taken against the petitioner. With these observations and directions, the writ petition stands disposed of. M.E.H./ (Navaniti Prasad Singh)