https://www.taxtmi.com/caselaws?id=100249 A certificate signed and filed under the Bihar and Orissa Public Demands Recovery Act, 1914 operates as a decree and remains executable subject to the Act. Section 17(a) expressly permits recovery in execution of interest on the public demand from the date of the certificate until realisation at the prescribed rate, so the certificate-holder may recover accrued interest even after the principal amount is paid. Section 32 concerns only the distribution of execution proceeds and claim priorities; it does not limit the substantive right created by section 17(a). en-us Thu, 13 Oct 1966 00:00:00 +0530 Tue, 31 Jan 2012 16:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100249 A certificate signed and filed under the Bihar and Orissa Public Demands Recovery Act, 1914 operates as a decree and remains executable subject to the Act. Section 17(a) expressly permits recovery in execution of interest on the public demand from the date of the certificate until realisation at the prescribed rate, so the certificate-holder may recover accrued interest even after the principal amount is paid. Section 32 concerns only the distribution of execution proceeds and claim priorities; it does not limit the substantive right created by section 17(a). Case-Laws VAT and Sales Tax Thu, 13 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100249