- (1.) THIS appeal has been preferred by the appellant against the order dated 3.12.2008 passed by the learned Single Judge in W.P.(C) No.1042 of 2008, by which the writ petition filed by the petitioner -appellant herein was dismissed on the ground that the petitioner -appellant had an alternative statutory remedy of filing an appeal under Section 60 of the Bihar and Orissa Public Demand Recovery Act,1914, which the petitioner -appellant had failed to avail and straightway filed the writ petition challenging the correctness of the order passed by the District Certificate Officer -cum -Deputy Commissioner (respondent no.2).
(2.) THE order which was challenged by the petitioner -appellant before the learned Single Judge had been passed by the District Certificate Officer under Section 9 of the Bihar and Orissa Public Demand Recovery Act directing him to pay the certificate amount in nine equal instalments commencing from the date of the order. The counsel for the appellant assailed the order passed by the learned Single Judge and sought to address this Court on the correctness of the order passed by the Certificate Officer which could not have been permitted obviously for the reason that the learned Single Judge had not gone into the merit of the matter and had dismissed the writ petition merely on the ground of availability of remedy to the petitioner -appellant. The submission on the merit of the matter therefore cannot be gone into by us while entertaining an appeal against the impugned order.
(3.) IN so far as the view taken by the learned Single Judge that the petitioner -appellant ought to have availed the alternative remedy is concerned, also requires no interference since the counsel for the appellant merely submitted that the appellant could not prefer an appeal as in that event it would have to deposit 40% of the certificate amount.;