S.J.MUKHOPADHAYA, J. - (1.) THIS appeal has been preferred by the appellant against the order dated 9th March, 2004 passed by the learned single Judge in W.P. (C) No. 1280 of 2004, whereby and whereunder, the learned single Judge dismissed the writ petition on the ground that the certificate debtor (appellant) had already admitted its liability and has agreed to pay the certificate dues in instalments and, thereby the question of determination of liability under Section 9 of the Public Demand Recovery Act, (hereinafter referred to as PDR Act), does not arise. However, the appellant has been allowed to prefer the appeal.
(2.) THE brief fact of the case suggests that the sales tax for certain period relating to assessment become disputed between the appellant -Company and the respondent State (Department of Sales Tax) due to which appeal was preferred by the appellant. In the meantime, the Sales Tax Department of the State made requisition for amount of Rs. 5,72,373,00 ps. To the Certificate Officer. A Certificate Case No. 27/99 -2000/28/2002 was instituted against the appellant. The Certificate Officer, thereafter issued notice under Section 7 of the PDR Act for a total certificate amount of Rs. 5,72,372.00 ps. In the meantime, according to the appellant, he had deposited more than Rs. 2.5 lacks of the certificate amount. Upon the request of the appellant, the requisitioning authority informed the District Certificate Officer, vide his letter dated 3rd April, 2000 that about Rs. 2.05 lacs of the certificate amount has been deposited by the appellant and for that enquiry was being made by the requisitioning authority. The officer requested the Certificate Officer to keep the matter in abeyance till such enquiry. In pursuance of above, another certificate notice was received by the appellant for reduced amount of Rs. 3,72,795.00 ps., followed by an amended requisition sent to the certificate debtor on 28th July, 2001.
(3.) ACCORDING to the appellant, it filed an objection under Section 9 of the PDR Act bringing to the notice of the Certificate Officer that less amount was payable, the Company having deposited certain amount with the Department.;