ORDER

Leave granted.

We have heard learned counsel on both sides.

2. This appeal by special leave arises from the judgment and order of the High Court of Kerala dated February 14, 1989 made in Second Appeal No. 77/83. The admitted facts are that one Vasudevan was an Abkari contractor for the year 1968-69. He fell into arrears in payment of Abkari dues as on April 1, 1969. For the recovery of a sum of Rs. 35,497/-, proceedings were initiated under the Kerala Revenue Recovery Act, 1968 [for short the "Act") on May 31, 1969. Ex. P-1, a demand notice was issued on the defaulter on June 17, 1969. Thereafter, it would appear that the defaulter executed a registered sale deed dated June 30, 1969 for 3 acres 97½ cents of the agriculture land in favour of his wife. On February 22, 1969, the Tehsildar served a notice of attachment of the schedule property for recovery of the dues. Challenging the notice of attachment, the respondent filed Suit O.S. No. 94 of 1977 which was decreed. On appeal, it was reversed. In Second Appeal filed by the respondent, by the impugned order dated February 14, 1989 the learned Single Judge has held that only if a demand notice under Section 7 had been served o