JUDGMENT :

Shaji P. Chaly, J.

The captioned writ appeals are filed by the State Government and its officials challenging the judgments of a learned single Judge in W.P.(C) Nos. 33704 of 2011 and 22714 of 2013 dated 05.09.2013 and 17.01.2014 respectively, whereby the writ petitions were allowed and the sale conducted by the revenue authorities under Section 49 of the Kerala Revenue Recovery Act, 1968 (‘Act, 1968’ for short) were set aside. The subject issue relates to the amounts that were due from the writ petitioners on account of Abkari Workers Welfare Fund Act, 1989 ('Act, 1989' for short) and Kerala Toddy Workers Welfare Fund Act, 1969 ('Act, 1969' for short) in common and the sales tax due from the writ petitioner in W.P.(C) No. 33704 of 2011.

2. Apparently, since there were no bidders, when the sale was conducted, the Government purchased the property by virtue of the powers contained under Section 50 of the Act, 1968. Since the issues raised in the writ appeals are substantially common in nature, we thought of disposing of the appeals by a common judgment, for which the parties have agreed to.

3. In W.P.(C) No. 33704 of 2011, an extent of about 1 acre 30 cents of land in Parassa