https://www.taxtmi.com/caselaws?id=24795 Substituted legal representatives added after the objection stage in a certificate proceeding under the Orissa Public Demands Recovery Act cannot reopen objections to liability or executability by seeking a fresh notice and fresh opportunity under section 10 once the matter has passed the stages covered by sections 8 and 9 and the properties have been advertised for sale. The proviso to section 10 was held not to extend to re-agitating concluded objections at that late stage, as doing so would defeat the statutory scheme. Where new properties are proceeded against, the proper remedy lies under section 20 in relation to attachment or sale of property claimed not to be liable. en-us Thu, 23 Jun 1988 00:00:00 +0530 Fri, 22 Jan 2010 13:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24795 Substituted legal representatives added after the objection stage in a certificate proceeding under the Orissa Public Demands Recovery Act cannot reopen objections to liability or executability by seeking a fresh notice and fresh opportunity under section 10 once the matter has passed the stages covered by sections 8 and 9 and the properties have been advertised for sale. The proviso to section 10 was held not to extend to re-agitating concluded objections at that late stage, as doing so would defeat the statutory scheme. Where new properties are proceeded against, the proper remedy lies under section 20 in relation to attachment or sale of property claimed not to be liable. Case-Laws Income Tax Thu, 23 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24795