JUDGMENT

S. K. Ray, J. :- This is an application for quashing proceedings of the Certificate Officer of Boudh in Certificate Case No. III-8/65 in which by order dated 10-4-67 the said Certificate Officer has found the petitioner to be liable to be committed under Section 478 Cr.P.C. for an offence under Section 228 I.P.C. and that he has also committed contempt of court by casting aspersions on the Certificate Officer to his integrity, and judiciousness.

2. The background of this proceeding may be briefly stated. The petitioner is the Commercial Tax Officer Ganjam II Circle, Bhanjanagar. He assessed one Bhagaban Panda of Bhagiabahal to sales tax in exercise of his powers as Sales Tax Officer under the provisions of the Orissa Sales Tax Act of 1947. The assessee having defaulted to pay the tax, recourse was taken to certificate procedure under the Orissa Public Demands Recovery Act for realisation of the same. The requisition was sent under Section 4 of the Orissa Public Demands Recovery Act of 1962 (Act I of 1963) whereby the present certificate proceedings commenced. Subsequent steps followed. On receipt of the notice from the Certificate Officer the certificate-debtor filed his o