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IN THE HIGH COURT OF JHARKHAND AT RANCHI
ANUBHA RAWAT CHOUDHARY
Nutan Singh, wife of Indrajeet Kumar Singh – Appellant
Versus
State of Jharkhand, through its Secretary, Department of Transport, Govt. of Jharkhand, Ranchi – Respondent
| Table of Content |
|---|
| 1. petitioner filed for writ against demands. (Para 2 , 6 , 7) |
| 2. parties' arguments on authority and legality. (Para 3 , 4 , 5) |
| 3. counterarguments on procedures and tax liabilities. (Para 8 , 11 , 12) |
| 4. the distinction between categories of objections to be handled differently. (Para 10 , 19) |
| 5. court examines act provisions for clarity. (Para 13 , 14 , 15) |
| 6. judgment on self-judging principle in tax cases. (Para 17 , 18 , 22) |
| 7. clarity on the roles and responsibilities of certificate officers. (Para 21) |
| 8. objection procedures mandated by law. (Para 24 , 25 , 26) |
| 9. the court's directive for expeditious and fair resolution of proceedings. (Para 27) |
| 10. final orders and procedural directions issued. (Para 28 , 29 , 30 , 31 , 32) |
JUDGMENT :
(Anubha Rawat Choudhary, J.)
1. Heard the learned counsel present on behalf of the parties.
2. This writ petition has been filed for the following reliefs: -
“For issuance of appropriate Writ/Writs, Order/Orders or Direction/Directions, in the Nature of Certiorari for quashing the paper publication [vide Annexure-4] published in Hindi daily news paper – Prabhat Khabar, Deoghar Edition dated 22.9.2019 (being Item No. 21) by which it was not
A certificate officer may also be a certificate holder, but objections regarding jurisdiction must be resolved by a non-biased officer to maintain principles of natural justice.
Disputed claims for refund of cess on royalty must be resolved in civil courts, not through writ petitions, as they involve complex factual determinations.
The court ruled that a conveyance deed executed under the SFC Act, 1951 is exempt from stamp duty per Government Notification, and procedural rights must be honored in certificate proceedings.
Failure to prefer an appeal against a rejected objection may render a writ petition not maintainable.
Authorities possess inherent power to correct clerical errors in issued certificates despite lack of explicit statutory authority.
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