(1.) The first petitioner is the husband of the second petitioner. The brother of the first petitioner, K.P.Manoj Kumar was holding an item of property. As per Ext.P2 sale deed, the second petitioner purchased a portion of the property held by the brother of the first petitioner. Similarly as per Ext.P3 sale deed, the first petitioner purchased a portion of the property held by his brother. The brother of the first petitioner, K.P.Manoj Kumar had some sales tax arrears and Exts.P2 and P3 sale deeds have been executed by him after the said arrears fell due. On coming to know of the sale deeds, the second respondent issued Ext.P7 order. According to the petitioners, in terms of Ext.P7 order, the sale deeds in favour of the petitioners have been cancelled by the second respondent. The case of the petitioners is that under Section 44 of the Kerala Revenue Recovery Act, the second respondent has no authority to set aside the sale deeds. Petitioners, therefore, challenge Ext.P7 order in the writ petition.
(2.) Heard the learned counsel for the petitioners as also the learned Government Pleader.
(3.) Section 44 of the Kerala Revenue Recovery Act reads thus :