1984 (10) TMI 209

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.... were raised in these cases. 2.. The Sales Tax Officer, Sambalpur-III Circle (opposite party No. 5), issued a requisition under section 4 of the Orissa Public Demands Recovery Act (hereinafter called the "Act") to opposite party No. 2, the Special Certificate Officer, Sambalpur, for recovery of dues under the Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act along with interes....

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....ts and other incidental expenses. The petitioner filed a consolidated objection against the aforesaid sale proclamation and took various objections regarding maintainability of the aforesaid certificate cases and against clubbing up together all the demands. Opposite party No. 2 by his order dated 24th October, 1975, rejected the objection of the petitioner, vide annexure 3. Thereafter, the petiti....

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....x dues, Orissa sales tax dues, agricultural income-tax dues and Orissa taxation (on goods carried by road and inland waterways) dues and in issuing a sale proclamation for realisation of a consolidated amount of Rs. 4,09,718.52. In O.J.C. Nos. 289 and 290 of 1978 we have already held that the clubbing up of all the demands together is absolutely illegal and is not sanctioned by the provisions of l....