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of <h1>Legal heir cannot challenge liability after objection stage in Orissa Public Demands Recovery Act</h1> The HC of Orissa dismissed a writ application concerning a proceeding under the Orissa Public Demands Recovery Act from 1963-64. The court ruled that the ... Income Tax, Legal Representative 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.
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