Sankaran, J.

1. The questions involved in this Writ Appeal are: (1) To attract Section 26-A of the Kerala General Sales Tax, is it necessary that a demand for collection of arrears of Sales Tax be made? (2) Whether the assignees of an assessee under the Kerala General Sales Tax Act, which transaction is hit by Section 26-A, could claim that they are bonafide transferees so as to avoid the rigour of Section 26-A ? (3) Whether before Revenue Recovery sale, the person in possession could be directed to vacate the house in the property sought to be sold?

2. The parties are referred to hereunder as per their rank in the Writ Petition. The 4th respondent firm, M/s Marvel Industries, is an assessee under the Kerala General Sales Tax Act. Respondents 5 and 6 are the partners of the firm. The counter affidavit filed by the Assistant Commissioner (law) holding the charge of the Joint Commissioner (Law), Department of Commercial Taxes, in the Writ Appeal reveals that the 4th respondent firm is liable to pay a sum of Rs. 90,91,837/- as Sales Tax for the assessment year 1992-93, penalty of Rs. 41,00,000/- for 1992-93, Rs. 2,51,56,900/- for 1993-94 and penalty of Rs. 2,87,00,000/- for