1. This appeal was heard and allowed by our judgment in Gourikutty Amma v. District Collector, Alleppey reported in 1974 KLT 103. The view that we took in the judgment was that S.44 of the Kerala Revenue Recovery Act, 1968 for short, the Act, was not, attracted,, We allowed the review application (Review Petition 25 of 1974) and set aside the judgment today because we had not considered the effect of S.68(4) of the Act read with the third paragraph of sub-s. (1) of that section and in the light of S.28 of the Abkari Act, 1077 (Act 1 of 1077).

2. We have heard the appeal afresh. The question that arose for determination was whether the amounts made recoverable as if those amounts represented arrears of land revenue by virtue of S.28 of the Abkari Act, 1077 can be recovered in the manner provided by S.44 of the Act by attaching properties that have, been transferred by the defaulter after the issue of notice contemplated by that section by drawing the presumption that the transfer was intended to defeat the creditors. Before we extract the section it is necessary to state a few facts.

3. The appellants before us are the wife and daughter of a person from whom admittedly amo