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1983 Supreme(Ker) 106

KADER
K. T. THOMAS – Appellant
Versus
TAHSILDAR, KOZHIKODE – Respondent


Judgment :-

1. The petitioner herein who claims to be the owner and holder of a revolver, two rifles and a gun, which were attached under S.7 of the Revenue Recovery Act, hereinafter called the Act, seeks to quash the demand notice, Ext. P2, by which the above mentioned articles were attached. There is also a prayer for a declaration that S.7 of the Kerala Revenue Recovery Act is violative of Art.14 of the Constitution of India. According to the petitioner, he had sent the weapons mentioned above along with the licences through one K. Chandrasekharan for production before the Tahsildar, Kozhikode, the first respondent herein, and these weapons along with the licences were produced before the first respondent for verification on 7-4-1981 by Chandrasekharan. On the same day, the Special Revenue Inspector, the second respondent herein, attached the weapons and the licences. After attachment, the second respondent served a notice Ext. P2 on Chandrasekharan. It is alleged in the said notice that a sum of Rs. 8792.77 is due from the petitioner by way of E.P.F. arrears, Emergency Risk Insurance, Subsistence Allowance, etc., for the period from April, 1973 to December 1974. The petitioner









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