- (1.) THESE Rules are directed against orders of the tribunal below, affirming the petitioner's liability for the disputed Certificate claims for interest and costs under section 16a of the West Bengal public Demands Recovery Act.
(2.) IN all these cases, the facts are similar. The original proceedings were for assessment of sales-tax and, upon such assessment, Certificates were issued for recovery of the same. Thereafter, it appears, the petitioners, in the respective cases, made payments of the original demand under the Certificate and claimed satisfaction of the same.
(3.) THE Certificate Officer accepted these payments as having been made to satisfy the original demands and immediately directed calculation of interest and costs under section 16a of the above Act. Thereafter, steps were taken for recovery of the petitioner's dues under those heads, namely, interest and costs.;