Judgment

BACHAWAT, J. : The appellant, a registered dealer under the Bihar Sales Tax Act, was assessed to pay sales tax for four different periods. The arrears of taxes were public demands within S. 3 (6) read with item .3, Sch. 1 of the Bihar and Orissa Public Demands Recovery Act, 1914 (B. and O. Act No. 4 of 1914). On the requisition of the Superintendent, Sales Tax, Purnea, the Certificate Officer, Purnea, signed and filed four certificates under S. 6 of the Act stating that the demands were due from the appellant. The certificates were put in execution. In the course of the execution proceedings the appellant paid the principal amounts of the certificates. The Certificate Officer claimed payment of the interest due on the certificates. The appellant filed objections disputing its liability to pay any interest. By his orders, dated March 20 1958, the Certificate Officer dismissed the objections. The appellant filed four writ applications challenging these orders. The Patna High Court dismissed the writ applications. The appellant now appeals to this Court by special leave.

2. A certificate signed and filed under S. of the Bihar and Orissa Public Demands Recovery Act, 1914 has the