Judgment

UNTWALIA, J.:- These two appeals one by the Union of India and the other by M/s. Jardine Henderson Ltd. are by certificate granted by the Calcutta High Court. Since the facts in both the cases are very much similar involving the interpretation of the various clauses of Section 3 (1) of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964, hereinafter referred to as the Validation Act, the two appeals have been heard together and are being disposed of by this judgment.

2. There were two brothers named Basanta Kumar Daw, respondent No. 2 in Civil Appeal No. 1575 of 1971 and Haridhan Daw, respondent No. 2 in Civil Appeal No. 1965 of 1971. The facts of Civil Appeal No. 1575 of 1971 are these : For realization of arrears of income-tax dues the Certificate Officer of 24 Parganas forwarded to the Collector a Certificate in accordance with S. 46 (2) of the Indian Income-tax Act, 1922 specifying the amount of arrears due from respondent No. 2 Thereupon a Certificate case was started against him (Basanta Kumar Daw) under the Bengal Public Demands Recovery Act, 1913, hereinafter called the Bengal Act, by the Certificate Officer acting as a Collector. Notice