LAWS(JHAR)-2019-11-39

SIMPLEX INFRASTRUCTURE LTD. Vs. STATE OF JHARKHAND

Decided On November 22, 2019
Simplex Infrastructure Ltd. Appellant
V/S
STATE OF JHARKHAND Respondents

JUDGEMENT

(1.) This writ petition is under Article 226 of the Constitution of India whereby and whereunder the petitioner has sought for a direction upon the respondent No.2 to deal with the objection as under Section 10 of the Bihar and Orissa Public Demands Recovery Act, 1914 which according to the petitioner is lying pending since 19.11.2013.

(2.) Ms. Shristi Sinha, learned AC to learned AG has submitted by referring to Annexure-10 passed by Certificate Officer, Dhanbad that the conclusion has been arrived at on 26.12.2013 raising a liability of Rs.41,68,384/- apart from the interest, therefore, submission has been made that since final decision has been taken by the Certificate Officer, therefore, in view of the provision of Section 16 of the Act, 1914 appeal is to be filed by the petitioner as because the petitioner is raising the factual dispute about calculation of the amount both principle as well as interest.

(3.) Upon this, Mr. Onkar Nath Tiwary, learned counsel for the petitioner has submitted that there is no difficulty to the petitioner in approaching before the appellate authority but there the question of limitation as also the condition precedent to file appeal is to deposit 40% of the total liability and according to the petitioner a sum of Rs.16,80,000/- has already been paid therefore, if such application would be filed for treating the said amount as a condition of filing an appeal the same may be directed to be considered by the appellate authority as also the issue of limitation may also be directed to be considered sympathetically.