S.J.MOKHOPADHAYA, J. - (1.) IN both the cases, the common petitioners have challenged the orders both dated 7th August. 1999, passed by the learned Certificate Officer, Sadar, Chaibasa in Certificate Case Nos. 16 and 17 (Excise)/ 78 -79 respectively.
(2.) AS the cases can be disposed of on short point, it is not necessary to discuss all the facts, claim and counter claim of the parties, except the relevant one. The certificate cases aforesaid were initiated under Bihar Public Demand Recovery Act, 1914 on requisitions by the Assistant Commissioner of Excise, Chaibasa for recovery of Excise dues against Laxmi Prasad Sao (since deceased).
(3.) ON notice, said Laxmi Prasad Sao (since deceased) filed objection under Section 9 of the Aet and taken stand that apart from him, the business belonged to M/s. Thakur Prasad Sao and Shiv Shankar Prasad Sao as partners.;