D.P.SINGH, J. - (1.) THIS appeal is taken up for hearing along with FA No. 81/97.
(2.) HEARD learned counsel for both sides at length on the merit of this appeal. This appeal arises out of the judgment and decree passed by Sub -Judge, IVth, Ranchi in Title Suit No. 137/93 dated 12.12.96, by which the suit has been dismissed. The suit was preferred by the appellant against the certificate issued against him in Certificate Case No. 170(DTO)/92 -93 making him liable to pay the due tax along with additional tax and fine etc. to the tune of Rs.3,16,912.40.
(3.) ACCORDING to this memo of appeal, the appellant has got a vehicle bearing registration No. 6990 in his name from 10.9.80 for which he was regularly paying taxes. It is further asserted that the said vehicle was not plying in the State of Bihar after 1980 but the Certificate Officer has directed him to pay taxes along with penalty and additional taxes for a period of more than 12 years, which is apparently time barred. The appellant has raised the plea of validity of such an order claiming therein that during this period the said vehicle has been registered at Keonjhar in the State of Orissa after paying taxes. However, on the basis of a letter obtained by DTO, Ranchi from his father, the present certificate case as well as the Certificate Case No. 166(DTO)/92 -93 was initiated to extract illegal money from him. The memo of appeal further mentioned that the present certificate case has been issued without serving a notice under Section 7 of the Public Demands Recovery Act.;