- (1.) The orders dated 18th April 2013 and 12th June 2013, passed by the Certificate Officer, is the subject matter of this writ petition.
(2.) It is no doubt true that an order foisting liability on the petitioners to pay the gratuity under the Payment of Gratuity Act is passed. Subsequently, a certificate was issued for recovery of the amount under the Bengal Public Demands Recovery Act, 1913 as land revenue.
(3.) Before the Certificate Officer an application, under Order 9 of the Bengal Public Demands Recovery Act, 1913, was taken out and the Certificate Officer fixed several dates for hearing.;