JUDGMENT :

S.V. BHATTI, J.

1. The State of Kerala (for short 'the State') is the appellant in the instant Writ Appeals and the Regular Second Appeal. Lekshmi Vasanth and J Raj Mohan Pillai are the contesting respondents (for short, 'L.V' and 'R M P' respectively).

2. The State, aggrieved by the judgment dated 20.09.2016 in W.P.(C) No.5783 of 2014; dated 29.06.2016 in W.P. (C) No.9021 of 2015 and dated 20.09.2016 in W.P.(C) No.32715 of 2014 and the judgment and decree dated 10.09.2009 and in A.S No.153 of 2004 on the file of Second Additional District Judges Court, Kollam, filed the appeals, in the order referred to above.

3. The issues for consideration have bearing on the provisions in The Kerala Revenue Recovery Act and Rules (for short 'the RR Act and Rules' ) and The Indian Partnership Act, 1932 (For short 'Act 1932'.)

4. The circumstances necessary for disposing of these matters are noted as under:

W.P.(C) No. 5783 of 2014 was filed by 'L V' for writ of mandamus directing the District Collector, Kollam and his Subordinate Officers to accept tax payable on the property of the 'L V' comprised in 37 cents equivalent to 14 Ares 94 square meters in Survey No.244 of Eravipuram Village cov