A.M. SHAFFIQUE, J.

1. This writ petition is filed challenging Ext.P5 by which the request of the petitioner to re-convey the 'bought in land' has been rejected by the District Collector. Petitioner further seeks for a direction to respondents 1 and 2 to consider re-conveyance of these properties which were purchased by the Government in auction.

2. The facts involved in the writ petition would disclose that the petitioner was an assessee under the Kerala General Sales Tax Act (hereinafter referred to as 'the Act'). His taxable turn over for the years 1995-96 and 1996-97 was estimated and an assessment order was passed, which was confirmed in appeal. The matter was again taken up before the Tribunal who also confirmed the order of the 1st appellate authority. Petitioner preferred revision before the High Court and the matter was remitted back to the Tribunal. The Tribunal, by order dated 06/11/2008, allowed the appeal with certain observations. It is stated that during the pendency of the appeal, revenue recovery proceedings were taken for recovery of tax dues and the property of the petitioner was sold in auction on 15/12/2006. Since there were no bidders, the Government pu