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of <h1>Tribunal upholds Commissioner's decision on Collector's Certificate, finds public purpose served. Revenue appeal dismissed.</h1> The Tribunal upheld the Commissioner's decision regarding the Collector's Certificate, finding it served a public purpose and was issued in good faith. ... Certificate issued by Collector has been duly examined by the Comm.(A) – Collector has issued certificate on good faith, complying with the requirement of the law and at public interest – Respondent should not be deprived of justice, that was rendered by the Comm.(A) – Revenue’s appeal dismissed The appeal order passed by the ld. Commissioner (Appeals) was challenged by the Revenue due to legal infirmity regarding the Collector's Certificate. However, the Tribunal upheld the Commissioner's decision as the Certificate was found to serve public purpose and was issued in good faith. Consequently, the Revenue's appeal was dismissed, and the stay petition was deemed infructuous.
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