1988 (6) TMI 38

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..... Recovery Act which was started long back in the year 1963-64 against the father of the petitioner for recovery of certain demands under the Agricultural Income-tax Act, On the death of the certificate-debtor, all his heirs and legal representatives including the present petitioner were substituted in his place. At that stage, the hearing as contemplated under section 9 of the Act, i.e., hearing a .....

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..... ation, to amend the certificate by addition, omission or substitution of the name of any certificate-holder or certificate-debtor or by alteration of the amount claimed therein, as the case may be. The proviso to section 10 reads as follows: "Provided that when any such amendment is made, a fresh notice and copy shall be issued as provided in section 6." This is the sheet anchor of the petitione .....

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..... Certificate Officer, after the substitution of the legal heirs, proceeds against some properties which were not originally contemplated and with respect to which the substituted heirs might have a positive claim against the liability of the properties for being proceeded against in the certificate case, then they can take recourse to the provisions under section 20 of the Act making a claim or obj .....

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