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1963 Supreme(Pat) 100

V.RAMASWAMI, N.L.UNTWALIA
Satyanarain Bhuwania – Appellant
Versus
State Of Bihar – Respondent


Judgment

1. In these cases the petitioner has moved the High Court for grant of a writ in the nature of certiorari to quash the order of Mr. R.D. Paswan, Certificate Officer, Hanka, dated the 2nd February, 1963, ordering a distress warrant to be issued against the petitioner with regard to arrears of sales tax for different assessment periods, cause has been shown by the Additional Government Pleader on behalf of the State of Bihar, respondents No. 1, to whom notice of the rule was ordered to be given. There is an affidavit filed, on behalf of respondent no. 2, Shri J. Pathak, and another affidavit on behalf of respondent No. J, Shri R.D. Paswan, to whom also notice of the rule was ordered to be given.

2. On behalf of the petitioner the main argument put forward by learned Counsel is that on the 28th January, 1963, Shri J. Pathak, the certificate Officer, had allowed the application dated the 27th January, 1963, for one months time to produce the order of the Superintendent, commercial Taxes. This petition was allowed by Shri Pathak and the certificate cases were ordered to be put up on me 22nd February, 1963. It appears that Shri R.D. Paswan, who was also acting as Certificate Offi

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