IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.9158 of 2005 Mahendra Singh, son of late Ram Tapeshwar Singh, resident of village Old Bhojpur, P.S. Dumraon, District Buxar………………………………………..….Petitioner. Versus 1. The State of Bihar. 2. Commissioner and Secretary, Commercial Taxes Department, Govt. of Bihar, Patna. 3. Assistant Commissioner, Commercial Taxes, Buxar Circle, Buxar. 4. Commercial Taxes Officer, Buxar Circle, Buxar. 5. Certificate Officer cum Sub-Divisional Officer, Dumraon, District Buxar………………………………………Respondents. For the petitioner : Mr. S.C. Jha -3, Advocate. For respondents : Ms. Binita Singh, AC to AAG-1 ----------- 02/ 30.06.2011 Heard learned counsel for the petitioner and learned counsel for the respondents. 2. This writ petition has been filed by the petitioner challenging Certificate Case No.04 of 2004-05 pending in the Court of Certificate Officer-cum-Sub-Divisional Officer, Dumraon and also challenging notice dated 05.03.2005 under section 7 of the Bihar & Orissa Public Demands Recovery Act, 1914 (hereinafter referred to as ‘the Act’ for the sake of brevity) and for other ancillary reliefs. 3. The claim of the petitioner is that the very initiation of the certificate proceeding against the petitioner at the instance of Assistant Commissioner, Commercial Taxes, Buxar on the basis of wrong demand is illegal, arbitrary and colourable exercise of power and the notice has been issued in complete violation of section 7 of the Act and no copy of the certificate along with the said notice has been served to the petitioner-certificate debtor. In this connection learned counsel - 2 - for the petitioner relies upon a decision of a Bench of this court in case of Shiv Shankar Prasad Kataruka vs. The State of Bihar and others, reported in 1991 (2) P.L.J.R. 34. Learned counsel for the petitioner submits that although no interim order has been passed in this case, but after the impugned notice no step has been taken by the authority concerned.. 4. Considering the entire facts and circumstances of the case as well as the materials on record and the arguments of learned counsel for the parties, this writ petition is disposed of with a liberty to the petitioner to file an objection under section 9 of the Act before the Certificate Officer-cum-Sub- Divisional Officer, Dumraon in the district of Buxar (respondent no.5) raising all the points which he has raised in this writ petition. If such an objection is filed by the petitioner before the said authority along with a copy of this order within two weeks from today, the said authority shall decide the same in accordance with law on merits within two months thereafter. Harish (S.N. Hussain, J.)