(1.) PETITIONER challenges Exhibit P3 notice issued under Section 7 of the Revenue Recovery Act demanding an amount of Rs.11,753/- being the arrears of sales tax due from the defaulter namely Trichur Industries and Supplies. According to the petitioner the properties are threatened to be attached pursuant to Exhibit P3 demand. Admittedly, the defautlers name shown is Trichur Industries and Supplies whereas the petitioner is one Soudha C.K. Hence if any proceedings are initiated against the properties belonging to the petitioner, petitioner can well approach the District Collector for lifting the attachment. Atpresent it is too premature since the very demand is raised only against the concerned sales tax assessee and not against the petitioner. Exhibit P3 is also not an attachment order issued. Hence, if any proceedings are initiated against petitioner's property, it is open to the petitioner to approach the District Collector as aforesaid. Leaving open such right to the petitioner, the writ petition is dismissed.