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Issues Involved:
1. Validity of the revenue sale of the property. 2. Effect of private sale transactions after the service of demand notice under Section 44 of the Kerala Revenue Recovery Act, 1969. 3. Interpretation of the term "engagement" in Section 44(1) of the Act. 4. Timeliness and effectiveness of the writ petitions filed by the petitioners. Detailed Analysis: 1. Validity of the Revenue Sale of the Property: The court examined the validity of the revenue sale of the property which was initially owned by a defaulter who owed agricultural income tax. The petitioners argued that they had purchased the property through a private sale before the revenue sale took place. However, the court concluded that the revenue sale was valid and upheld it, dismissing the original petitions seeking to invalidate the revenue sale. 2. Effect of Private Sale Transactions After the Service of Demand Notice: The court scrutinized the private sales made by the defaulter after a demand notice under Section 34 of the Kerala Revenue Recovery Act was served on November 8, 1971. According to Section 44 of the Act, any engagement entered into by the defaulter after the service of the written demand notice is not binding on the Government. The court found that the private sales to the petitioners were conducted after the service of the demand notice, thus falling within the mischief of Section 44 and were therefore invalid against the Government. 3. Interpretation of the Term "Engagement" in Section 44(1): The petitioners contended that the term "engagement" should not include regular contracts of sale. The court, however, referred to legislative history and judicial interpretations to conclude that the term "engagement" is comprehensive and includes contracts of sale, mortgage, and gift. The court cited the legislative proceedings and dictionary definitions to support its interpretation that "engagement" encompasses all types of property transfers, thereby invalidating the private sales made by the defaulter post-service of the demand notice. 4. Timeliness and Effectiveness of the Writ Petitions: The court noted that the petitioners approached the court in 1979 to quash the revenue sale that occurred in 1973. Given the invalidity of the private sales, the court found it unnecessary to delve into the timeliness of the writ petitions. The court also declined the petitioners' prayer for a writ of mandamus to dispose of their representations to the Collector and the Minister, as the petitioners lacked any valid or legal title to the property. Conclusion: The court allowed the writ appeals filed by the State Government, thereby dismissing the original petitions. The private sales to the petitioners were declared null and void against the Government under Section 44(1) of the Kerala Revenue Recovery Act, 1969. The revenue sale conducted by the Government was upheld as valid, and no costs were ordered.
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