1988 (6) TMI 38 - HC - Income Tax

Summary

The High Court of Orissa dismissed a writ application related to a proceeding under the Orissa Public Demands Recovery Act from 1963-64. The court held that the petitioner, as a legal heir, cannot reagitate objections regarding the liability of the certificate-debtor after the stage for filing objections had passed. The court emphasized that the Certificate Officer is not required to provide a fresh notice at a later stage of the proceeding. The application was deemed misconceived and dismissed without costs.