Ramachandran Nair, J.

1. Both these writ appeals arise from a common judgment rendered by the learned Single Judge in W.P.(C) Nos.5513/2012 and 5514/2012. Since common questions have been considered by the learned Single Judge, the appeals have been heard together.

2. The writ petitions were filed by the appellants as petitioners, along with the sixth respondent State Bank of Travancore, Konni Branch. The petitioners mainly challenged the proceedings by way of notices of attachment issued under the Revenue Recovery Act by the Tahsildar for recovery of sales tax arrears against the respective items of properties. The requisition for revenue recovery was preceded by issuance of assessment orders under Section 17(3) of the Kerala General Sales Tax Act, 1963 (for short, the 'KGST Act'). In W.A. No.1262/2012 the property is having an extent of 8.86 ares with a building and improvements in Sy. Nos.67/16, 67/16-1, 67/20 and 67/21 in Block No.33 of Konni Village. Revenue recovery proceedings were initiated for recovery of arrears of sales tax due from respondents 4 and 5 for the period viz. 2003-2004 and 2004-2005. In W.A.No.1263/2012 the property is having 7.89 ares in extent w