1966 (10) TMI 120

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..... Sen, Senior Advocate (R.C. Prasad with him), for the appellants.   --------------------------------------------------   The judgment of the Court was delivered by   BACHAWAT, J.-The appellant, a registered dealer under the Bihar Sales Tax Act, was assessed to pay sales tax for four different periods. The arrears of taxes were public demands within section 3(6) read with item 3, .....

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..... the writ applications. The appellant now appeals to this Court by special leave. A certificate signed and filed under section 6 of the Bihar and Orissa Public Demands Recovery Act, 1914, has the effect of a decree passed by the Certificate Officer and is executable as such, subject to the provisions of the Act. Section 17(a) of the Act provides that there shall be recoverable in the proceedings i .....

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..... osal. Out of the proceeds of execution, the certificate-holder is entitled to payment of the amount of the certificate, interest and costs. His right to claim interest is given by section 17. Interest on the unpaid principal amount runs from the date of the certificate, and the certificate-holder is entitled to recover the interest in the execution proceedings. The certificate-debtor cannot escape .....

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