1. The question for consideration in this writ appeal is whether there is any justification for attaching the properties alleged to belong to the appellants by virtue of a transfer said to have been effected on 19 3 1970 by the husband of the first appellant and the father of the second appellant in their favour. The properties covered by the alleged transfer were attached under the Kerala Revenue Recovery Act, 1968, for short the Act, on 8 91971. The petitioner prayed for cancellation of that attachment in O. P. No.4994 of 1971. That petition was dismissed in limine by Poti J. on the ground that S.44 of the Act was an answer to the contentions of the appellants.

It is sub-sections (2) and (3) of S.44 that have been relied on. These sub-sections read as follows: "44. Effect of engagements and transfers by the defaulter. (1)

(2) Any transfer of immovable property made by a defaulter after public revenue due on any land from him has fallen in arrear, with intent to defeat or delay the recovery of such arrear, shall not be binding upon the Government.

(3) Where a defaulter transfers immovable property to a near relative or for grossly inadequate consideration after public re