Radha Mohan Prasad, J.

In the present writ application the petitioner has challenged the validity of the Certificate case No. 1 of 1991-92 initiated by the Certificate Officer, Siwan and pending in the court of District Certificate Officer, Patna numbered as Certificate Case No. 347 of 1992-93 and has prayed for issue of a writ of mandamus commanding the respondents not to proceed and take any steps for realization and recovery of the amount in question.

2. In short, the case of the petitioner is that it had three sugar factories at Siwan, Hathua and Lauria. On 21.10.85 the Bihar Sugar Undertakings (Acquisition) Ordinance, 1985 was promulgated vide Bihar Ordinance no. 38 of 1985. The said Ordinance was replaced by the Bihar Sugar Undertakings (Acquisition) Act, 1985 (hereinafter referred to as 'the Take over Act'). By virtue of the said Act the factories of the petitioner stood transferred and vested in the State of Bihar with effect from 21.10.85. It appears that as against the petitioner certain dues on account of sales tax for the years 1977-78 to 1981-82 were assessed which were to the tune of Rs. 6,26,212.32 P and on account of non-payment of the same on 5.5.91 a demand