(1.) The petitioner in this Writ Petition is a Forest Contractor and he owned money to the Government, and in order to recover the said amount, the Government initiated proceedings under the provisions of the Madras Revenue Recovery Act. The petitioner's properties which are agricultural lands are attached and brought to sale. At this stage, the Writ Petition is filed by the petitioner praying to issue a Writ, order of direction, particularly one in the nature of Writ of mandamus restraining the confirmation of sale of Survey Nos. 15, 17 and 160 situated at Village Tomapally, Armoor Taluk, Nizamabad District.
(2.) The petitioner's contention was that in view of section 47 of the Andhra Pradesh (Telangana Area) Tenancy and Agricultural Lands Act, 1950 (hereinafter called the Act), his agricultural lands are not liable to be attached and sold under the provisions of the Madras Revenue Recovery Act. Sub-clause (1) of section 47 of the Act provides that notwithstanding anything contained in any other law for the time being in force or in any decree or order of a Court, no permanent alienation and no other transfer of agricultural and shall be Valid unless it has been made with the previous sanction of the Tahsildar.
(3.) But, the learned 3rd Government Pleader relied upon section 102 of the said Act, and contended that that section 47 of the Act does not apply to a case where it is the Government that seeks to bring the property to sale for any amount due to it by any person under the Madras Revenue Recovery Act. To appreciate this contention, it is necessary to quote this section which is as follows :