https://www.taxtmi.com/caselaws?id=155699 The court upheld the dismissal of the writ petition challenging a requisition for a certificate of public demand under the Orissa Public Demands Recovery Act, 1962. The petitioner's objections to the requisition and certificate were overruled, leading to an attachment warrant. The court found an arithmetical error in the certificate demand but deemed it immaterial. The petitioner's argument on the limitation period for the demand was rejected. Insufficient evidence to refute outstanding sales tax dues and a belated petition for amending the writ led to the dismissal of the petition, with costs not awarded. Justice Gopalaswamy concurred with the decision. en-us Wed, 06 Jul 1988 00:00:00 +0530 Fri, 06 Sep 2013 16:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155699 The court upheld the dismissal of the writ petition challenging a requisition for a certificate of public demand under the Orissa Public Demands Recovery Act, 1962. The petitioner's objections to the requisition and certificate were overruled, leading to an attachment warrant. The court found an arithmetical error in the certificate demand but deemed it immaterial. The petitioner's argument on the limitation period for the demand was rejected. Insufficient evidence to refute outstanding sales tax dues and a belated petition for amending the writ led to the dismissal of the petition, with costs not awarded. Justice Gopalaswamy concurred with the decision. Case-Laws VAT and Sales Tax Wed, 06 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155699