(1) LEAVE granted.

(2) WE have heard learned counsel on both sides.

(3) THESE appeals by special leave arise from the order of the High court of Kerala made on 1/11/1995 in CRPs Nos. 1745 and 1980 of 1995. The case has a chequered history, details of which need no repetition. Suffice it to state that the late V. Madhava Raja owed certain dues towards income tax, wealth tax and agricultural income tax. On his demise, when a partition suit, viz., OS no. 1 of 1964 was filed for division of the properties by metes and bounds among the sharers, an attempt was made by the State to have the estate attached for recovery of the tax dues. Pursuant to an agreement between the parties, the court passed an order avoiding attachment and directed the Joint Commissioners to recover the dues from the estate and pay over the same to the income tax and other government dues. On an application, final decree was passed on 15/7/1967 in which the appellants had purchased 4/13th share. In the final decree proceedings for recovery of dues of the State certain properties came to be identified and ultimately Devi Vilas Palace was also agreed to be sold by order of the court dated 28/1/1