The main point raised in the original petition and in respect of which the relief is claimed regarding the validity ofS.71 of the Kerala Revenue Recovery Act, 1968 and of the notification issued there under stands concluded against the petitioner by the decision of this court in David v. Kerala State Financial Corporation, 1988(1) KLT 585. This point is therefore, held against the petitioner. The correctness of the amount claimed in Ext.P4 cannot also be challenged. Paragraph 6 of the counter affidavit explains as to how the amount of Rs.28, 753/- has been arrived at. The petitioner's contention that only the amount of Rs.21, 694-83 and interest is due is not sustainable in the light of the explanation and the figures mentioned in paragraph 6 of the counter affidavit of the first respondent. This contention of the petitioner is also therefore, overruled.

2. Counsel for the petitioner however, raised a subsidiary contention that this amount of Rs.28, 753/-includes 5% of the amount of Rs.27, 315-33 due on 25th April 1987, as charges. Payable to government for the revenue recovery proceedings. Though the petitioner has raised only a bald contention without any details that