KOTTIALI Vs. AITO PONNANI

JUDGEMENT

(1.) A pump set belonging to the petitioner was attached by the local Village Officer for recovery of a sum of Rs. l,000/- and odd due from the petitioner by way of arrears of Agricultural Income Tax for the years 1969-70, 1970-71 and 1971-72. The petitioner filed an objection before the District Collector, the second respondent to the above attachment and prayed for release of the pump set from attachment. Ext. P1 dated 15-2-1973 is a copy of that objection. The second respondent did not pass any order thereon. The petitioner, therefore, filed this writ petition to quash the attachment and to direct the revenue officers concerned to return the pump set to him,

(2.) Several grounds of objection had been taken by the petitioner before me. But in my view, be is entitled to succeed on one ground, viz., that the pump set attached falls under clause (d) of S.9 of the Kerala Revenue Recovery Act, 1968, and is not, therefore, attachable. Hence I am not considering the other grounds.

(3.) The relevant part of S.9 reads as follows: