R.M.Prasad, J.

1. The grievance of the petitioner in this writ petition appears to be that without deciding his objection under Sec. 10 of the Bihar & Orissa Public Demands Recovery Act on interim order has been passed directing him to deposit Rs. 30,000.00 .

2. It appears that the petitioner went in revision which was rejected on the ground of his not depositing 40% of the certificate amount it is alleged that thereafter the Certificate Officer has proceeded to take coercive action for realizing 40% of the amount.

3. A counter affidavit has been filed on behalf of Respondent No. 2 State Bank of India, Jainagar Branch. In the counter affidavit, it is not disputed that coercive action has been taken against the petitioners for his not depositing 40% of the amount. However, none has appeared on behalf of the Respondent Bank.

4. Under the aforementioned circumstances. I failed to appreciate as to how the Certificate Officer can take coercive action against the petitioner without taking final decision under Sec. 10 of the Act. It is true that under Section 62 of the Bihar & Orissa Public Demand Recovery Act, before revision can be entertained, the certificate debtor is required