SYED SHAH MOHD. QUADRI, J.

( 1 ) THE petitioner challenges the validity of the notice of attachment dated 27-10-1988 issued under the Revenue Recovery Act by the second respondent, the Mandal Revenue Officer, Nizamabad as being illegal and arbitrary.

( 2 ) THE petitioner is a dealer in food grains and turmeric. He is carrying on the business in Nizamabad. The third respondent - the A. P. Civil Supplies corporation invited tenders from transport contractors for transporting, storing and handling of edible oil in the Medak District for the period commencing from 29-5-1981 till the end of December, 1982. The agreement was entered into on 29-5-1981. In connection with the transporting of the edible oil, certain disputes arose between the petitioner and the third respondent. Whereas the petitioner claims that a sum of Rs. 1,30,000. 00 is payable to him by the third respondent, the third respondent claimed that a sum of rs. 14, 12, 511. 10 ps. was payable by the petitioner to it. For recovery of the aforesaid amount, the third respondent filed O. S. No. 71 of 1984 on the file of the Court of Subordinate Judge, Medak at Sangareddy. While so, the third respondent wrote to respondents 1 and

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