Section 35(1)(c) in The Bengal Public Demands Recovery Act, 1913
(c)that, in case of fines imposed, or costs, charges, expenses damages, duties or fees adjudged, by a Collector or a public officer under any law' or any rule having the force of law, the proceedings of such Collector or public officer were not in substantial conformity with the provisions of such law or rule, and that in consequence the certificate debtor suffered substantial injury from some error, defect or irregularity in such proceedings.