( 1 ) THIS is an appeal at the instance of the State of West Bengal and some of its officers. A certificate case instituted in the 24 Parganas Collectorate under the Bengal Public Demands Recovery Act for realization of a sum of Rs. 14723 and 11 annas alleged to be due from the present respondent on account of arrears of Sales Tax for 4 quarters ending with December 1950. The respondent received a notice purporting to be under section 7 of the aforesaid Act on the 24th October 1952 and the respondent protested thereto and the matter was taken up to the Commissioner, Presidency Division and he quashed the certificate proceedings upto the stage of the service of notice under section 7 of the Act. Thereafter on the 10th March 1955 the respondent received another notice purporting to have been issued under section 7 of the Act and this notice is dated the 26th February, 1955. The respondent again moved the appropriate authorities against the same but ultimately failed. It thereafter instituted the present suit for a declaration that the certificate proceedings were illegal, ultra vires etc. on certain grounds which will appear in course of this judgment. The suit was contested by the S

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