( 1 ) IN these rules the petitioner firm seeks orders quashing and setting aside all proceedings in certificate cases Nos. 158, I. T. (C) of 1955-56, 159 I. T. (C) of 1955-56, 160 I. T. (C) of 1955-56 and 161 I. T. (C) of 1955-56 in respect of four certificates all dated March 29, 1956, signed by the certificate officer, 24-Parganas and filed in his office under Section 4 of the Bengal Public Demands Recovery Act, 1913 for recovery of the public demands due to the Union of India from the petitioner firm on account of excess profits tax assessed on the petitioner firm for the chargeable accounting periods ending March 31, 1942, March 31, 1943, March 31, 1944 and March 31, 1946. By his orders dated March 29, 1956 the certificate officer directed the entry of the certificates in Register X and the issue of notices under Section 7 of the Act. Notices under Section 7 dated April 16, 1956 were issued and served on the petitioner but upon objection filed under Section 9 the certificate officer by his orders dated December 20, 1956 directed the issue and service of fresh notices under Section 7. Fresh notices dated December 20, 1956 were issued and served on the petitioner. T