1. This writ petition is filed challenging Ext.P32, the proceedings of the District Collector, confirming a sale conducted in terms of the provisions of the Revenue Recovery Act.

2. Petitioner was a dealer in laboratory glassware and was an assessee under the KGST Act. He had defaulted the tax due under the Act and finally, revenue recovery proceedings were initiated and Exts.P1 and P2 demand notices were issued on 16.10.2008 for recovery of Rs.4.22 crores. This was based on Exts.P3 and P4 assessment orders for the years 1999- 2000 and 2000-01. Petitioner filed appeals before the statutory appellate authority which were rejected by Ext.P5 order. Although the petitioner had filed further appeals before the Tribunal, there was no stay and as a result, the revenue recovery proceedings continued. Finally, 44 cents of land belonging to the petitioner, comprised in Survey No.380/1-1 in Avanavancherry Village, Chirayinkil Taluk was attached by the recovery authorities on 1.12.2008. In spite of it, payment was not made and finally, on 6.1.2009, notice under section 49 of the Revenue Recovery Act was issued fixing sale of the property on 10.2.2009. On that day, for want of suffici