B.N. Patnaik, J.

1. This appeal by the plaintiff is against the judgment dated 21-1-1985 in O.S.No.136 of 1983 on the file at the Addl. Sub Judge, Cochin. State of Kerala is the plaintiff. The following prayers were made by the plaintiff in the suit (a) to direct the second defendant to deliver the plaint schedule properties with damages for use and occupation at the rate of Rs.750/- per month from the date of suit till the date of realisation and (b) for a declaration that the sale effect by the Official receiver in Insolvency Proceedings No.2 of 1973 before the Sub Court, Ernakulam is null and void and it is not binding en the plaintiff. The suit was dismissed with costs.

2. The undisputed facts are as follows: The first defendant is the owner in possession of the plaint schedule properties. He was an assessee under the Kerala Sales Tax Act. He defaulted in the payment of sales tax due under various assessments made by the Sales Tax Officer, Ist Circle, Mattancherry, Cochin. The Sales Tax Officer (31st respondent herein) initiated a proceeding under S.69(2) of the Revenue Recovery Act on 25-6-1972 for realisation of a sum of Rs.9,328.10. On the issue of a certificate by the