2025:JHHC:27035 1 W.P.(C) No. 2753 of 2018 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(C) No. 2753 of 2018 Uday Kumar, aged about 45 Years, S/o Late Laxmi Sao, resident of Gaya Road, Barhi, P.O. & P.S.- Barhi, District-Hazaribag (Jharkhand) ….........Petitioner(s) Vrs. 1.The State of Jharkhand 2.Deputy Commissioner, P.O. & P.S.- Hazaribagh, Hazribagh 3.Certificate Officer, Revenue Recovery Cell, Hazaribagh Circle, P.O &P.S.- Hazaribagh, Dist- Hazaribagh, Jharkhand 4.Joint Commissioner of Commercial Taxes, P.O. & P.S. -Hazaribagh, Hazaribagh Division, Hazaribagh 5.Deputy Commissioner of Commercial Taxes, Barhi Circle, P.O. & P.S.- Barhi, Dist- Hazaribagh 6.Assistant Commissioner of Commercial Taxes, Hazaribagh, P.O. & P.s.- Hazaribagh Division, Hazaribagh 9.Bishwanath Prasad, S/o Laxmi Sahu, Ganesh Bhandar, G.T. Road, Barhi, (Hazaribagh) .......... Respondent(s) ….... CORAM: HON’BLE MR. JUSTICE RAJESH KUMAR For the Petitioner : Mr. N.K. Pasari, Advocate For the Resp.-State : Mr. Sachin Kumar, A.A.G-II For the Resp. No.7 : Mr. Manoj Tandon, Advocate 17/08.09.2025 The writ petition has been filed for the following relief(s) a. For issuance of an appropriate writ, order or direction, directing upon the Respondents to transmit/produce the entire records of Certificate Case No. 28/96-97, Hazaribagh, before this Hon’ble Court. b. For issuance of an appropriate writ, order or direction, directing upon the Respondents to show cause as to how and under what authority of law, Distress Warrant has been issued against the Petitioner, although in terms of orders passed by this Hon’ble Court in L.P.A. No. 172 of 2003 dated 23.04.2003 (Annexuire-3), the Certificate Officer was required to give opportunity to the Guarantors to show cause that the Petitioner is the defaulter in payment of Taxes and the Certificate Officer was also to carry out an enquiry before passing the final order in terms of the objection filed 2025:JHHC:27035 2 W.P.(C) No. 2753 of 2018 by the Petitioner, which has not yet been passed. c. For issuance of an appropriate writ, order or direction, directing upon the Respondents to show cause as to how and under what authority of law when the enquiry report of the authority concerned has come in favour of the Petitioner, without passing any order on the objection filed by the Petitioner, Distress Warrant has been issued, which smacks of malafide on the part of the Certificate Officer. d. Consequent upon show cause, if any, and on being satisfied that the action taken by the Certificate Officer is not recognized by Law, the Respondents be restrained from taking any nature of coercive action as against this Petitioner, till the Certificate Proceeding is finally concluded. 2. Petitioner has taken a plea that it is a case where fraud has been played by the brother of the petitioner by impersonating him. 3. It has been further submitted that objection filed under Section 9 of the Bihar and Orissa Public Demands Recovery Act, 1914 has not been decided by the Certificate Officer till date and as such, subsequent order of issuance of warrant of arrest is bad in law. 4. Learned counsel for the respondents have supported the issuance of warrant but could not oppose the legal position that disposal of objection filed under Section 9 of the Bihar and Orissa Public Demands Recovery Act, 1914 is sine qua non for proceeding further. 5. In that view of the matter, the present writ petition is disposed of by directing the respondent no.3 Certificate Officer, Revenue Recovery Cell, Hazaribagh to decide the objection filed under Section 9 of the Bihar and Orissa Public Demands Recovery Act, 1914 by the petitioner, if not already decided and then to proceed further. 6. Further, the issuance of warrant of arrest dated 04.05.2018 2025:JHHC:27035 3 W.P.(C) No. 2753 of 2018 passed by the Respondent no.3 Certificate Officer, Hazaribagh Circle, Hazaribagh in Certificate Case No. 28/1997-98 is set aside. 7. However, the Certificate Officer, Revenue Recovery Cell, Hazaribagh is at liberty to proceed further in accordance with law. (Rajesh Kumar, J.) A.Mohanty