JUDGMENT :

RAJESH SHANKAR, J.

1. The case is taken up through Video Conferencing.

2. The present writ petition has been filed for quashing the order dated 24.07.2019 (Annexure-5 to the writ petition) passed by the respondent No. 3 in Certificate Case No. 04/2012-13 whereby the objection filed by the petitioner on 06.06.2012 under Section 9 of the Bihar and Orissa Public Demands Recovery Act, 1914 [hereinafter referred to as ‘the Act 1914’] has been rejected without assigning any reason directing the petitioner to deposit the remaining certificate amount of Rs. 4,86,412/- along with interest after adjustment of Rs. 20,000/- earlier deposited by the certificate-debtor (the petitioner). Further prayer has been made for quashing the notice issued vide Memo No. 377 dated 20.11.2019 (Annexure-6 to the writ petition) by the respondent No. 3 directing the petitioner to deposit Rs. 9,52,680/- i.e. actual demand along with the interest and Talbana.

3. The main submission of learned counsel for the petitioner while assailing the order dated 24.07.2019 passed by the respondent No. 3, is that though the petitioner by filing objection under Section 9 of the Act, 1914, had denied his liability to pay