S.C. Mohapatra, J.@mdashThis is an application under Article 226 of the Constitution of India for Issue of a writ in nature of certiorary or any other appropriate writ quashing Annexure-4 calling upon petitioner to deposit Rs, 3,328/- towards dues in a proceeding under the Orissa Public Demands Recovery Act, 1963 (hereinafter referred to as "the Act").
2. Case of petitioner is that his father who expired on 11-5-1981 was owner of a motor vehicle. Regional Transport Officer, Bolangir, as certificate holder sent a requisition to Certificate Officer, Patnagarh for realisation of Rs. 2,651/- from the petitioner towards tax for the period between July, 19?5 and March, 1988 in respect of the said -vehicle ORR 437. On that basis Certificate Officer signed a certificate under the Act making the petitioner certificate debtor. On receipt of notice petitioner filed his petition denying liability'' u/s 8 of the Act. During pendency of his petition. Certificate Officer has issued Annexure-4.
3. Mr. S.S. Mohanty learned Counsel for the petitioner submitted that there is no jurisdiction for the Certificate Officer to issue notice u/s 4 of the Act without hearing his application u/s 4 of the Act. He relies upon Section 13 of the Act in that regard.
4. Annexure 4 reads as follows :
"Take notice that the following certificate amount is outstanding against you, but you have failed to deposit the same till today.
You are therefore directed to deposit the said amount by dated 27-2-1991 before the Court of undersigned or else warrant of attachment will be issued for recovery of the said dues
Sd/-
11-2-1991
SUB-COLLECTOR & CERTIFICATE OFFICER, PATNAGARH Principal : Rs.2,631/- Interest : Rs. 636/- Cost : Rs. 20/- P.R. : Rs. 21/- Total Rs. 3,328/-
5. Annexure-4 does not indicate to be a statutory notice. In the said notice no provision of the Act has been referred to basing upon which the notice has been issued. Mr. Mohanty, submitted that the Certificate case had been posted to 18-3-1991 and before finalisation of petition u/s 8 of the Act, there is no scope for issue of a notice in Annexure-4.
6. Section 13 of the Act reads as follows :
"13. No step in execution of a certificate shall be taken until the period of thirty days has elapsed since the date of the service of notice required by Secs. 6 and 10 or, when a petition has been duly filed u/s 8, until such petition has been heard and determined:
Provided that where the whole or any part of the movable property of the certificate debtor is liable to attachment under this act, the Certificate Officer may at any time for reasons to be recorded in writing direct an attachment of the whole or any part of such movable property."
Reading of the Section makes it clear that no step in execution can be taken until petition u/s 8 is heard and determined. Of course proviso to Section 13 authorises attachment. However, reasons are to be recorded in writing. Notice does not indicate such reason. Accordingly, Annexure-4 is liable to be quashed.
7. When no mala fide is attributed to action of Certificate Officer, it is essential that interest of State revenue is to be protected. We direct that until disposal of the petition u/s 8 of the Act, petitioner shall not dispose of any property for a value more than Rs. 500/-without permission of the Certificate Officer.
8. In the result, writ application is allowed subject to the condition imposed No costs. A copy of the order shall be sent to Certificate Officer at the cost of the petitioner.
