S.B. SINHA, J.

1. In this case, the petitioner has prayed for issuance of an appropriate writ for quashing a certificate proceeding being Certificate Case No. 59 of 1990-91 pending in the court of respondent no. 3 which was filed for realisation of a sum of Rs. 1,16,121.32 as purported to be due from the petitioner by way of interest for delayed payment of cess for the year 1988-89 payable under the Bengal Cess Act, 1880.

2. The contention raised in support of this application in short is that the Supreme Court of India in India Cement Ltd. vs. State of Madras reported in AIR 1990 S.C. 85-1990 (1) SCC 12 and a Division Bench of this Court in Central Coalfields Ltd. vs. State of Bihar reported in AIR 1991 Patna 27: 1992 (1) PLJR 573 having held that no cess was payable by a mining lessee in terms of the provisions of Bengal Cess Act, 1880 (hereinafter to be called and referred to for the sake of brevity as the Cess Act) the question of payment of any interest as provided for under section 45 of the Cess Act does not arise.

3. On the other hand, the learned Government Advocate contended that in view of the decision of the Supreme Court of India in India Cement's case (supra) whi