On the requisition of the Superintendent, Sales Tax, Purnea, the Certificate Officer, Purnea, signed and filed four certificates under Section 6 of the Act stating that the demands were due from the appellant.
The appellant filed objections disputing its liability to pay any interest.
4 of 1914 .
The appellant number appeals to this Court by special leave.
The appellant filed four writ applications challenging these orders.
By his orders, dated March 20, 1958, the Certificate Officer dismissed the objections.
The Certificate Officer claimed payment of the interest due on the certificates.
The arrears of taxes were public demands within Section 3 6 read with item 3, Schedule 1 of the Bihar and Orissa Public Demands Recovery Act, 1914 B. and O. Act No.
S. Bachawat, J. The appellant, a registered dealer under the Bihar Sales Tax Act, was assessed to pay sales tax for four different periods.
In the companyrse of the execution proceedings, the appellant paid the principal amounts of the certificates.
The certificates were put in execution.
