W.P.(C) is filed by the petitioner who purchased an industrial plot with buildings thereon sold by the KFC in Revenue Recovery proceedings for recovery of arrears due from the borrower. Even though petitioner paid full sale consideration to KFC, the Panchayat has demanded arrears of property tax due from the previous owner for the buildings situated therein. The Kerala Water Authority also seems to be demanding arrears of water charges payable by the previous owner. It is against these demands the W.P. is filed. I heard Sri.George Thomas, counsel appearing for the petitioner and Government Pleader appearing for the State.

2. The contention of counsel for the petitioner is that purchase under the Revenue Recovery Act is subject to Section 60 of the Act which entitles the purchaser to get the immovable property purchased in Revenue sale free of all encumbrances and so much so, neither the Panchayat nor the Water Authority are entitled to demand property tax for the buildings or arrears of water charges payable by the previous owner. I find that sub-section (3) of Section 203 of the Kerala Panchayat Raj Act creates a charge on the building for the property tax liability. Se