GOURIKUTTY AMMA Vs. DISTRICT COLLECTOR ALLEPPEY

JUDGEMENT

(1.) The question for consideration in this writ appeal is whether there is any justification for attaching the properties alleged to belong to the appellants by virtue of a transfer said to have been effected on 19-3-1970 by the husband of the first appellant and the father of the second appellant in their favour. The properties covered by the alleged transfer were attached under the Kerala Revenue Recovery Act, 1968, for short the Act, on 8-9-1971. The petitioner prayed for cancellation of that attachment in O. P. No. 4994 of 1971. That petition was dismissed in limine by Poti J. on the ground that S.44 of the Act was an answer to the contentions of the appellants.

(2.) In order that these sub-sections may apply there must be public revenue due on any land in arrears. The attachment in this case has been effected for alleged arrears of abkari dues. The definition of the term "public revenue due on land" is in S.2(j) of the Act which is in these terms:

(3.) S.28 of the Abkari Act, 1077 makes provision for recovery of duties, taxes, fines and fees payable to the Government under the provisions of that Act and all amounts due to the Government by any grantee of a privilege or by any farmer under that Act from the person primarily liable to pay the same, as if it were arrears of land revenue.