JUDGMENT :

BASANT BALAJI, J.

1. The additional appellant Nos. 3 to 5 are the legal heirs of the original appellants. W.P. (C) No. 11937 of 2009 was filed by the first appellant for quashing Ext.P8 order and to direct the respondents to restore 15 cents of landed property situated in Re. Sy. No. 265/2 and the machine kept therein to the appellant, as the entire sales tax arrears in respect of the said land have been paid of. A declaration was also sought for that the Government has no authority or right to retain the land and property owned by the father of the first appellant after the receipt of the entire tax arrears due to the tax department.

2. The facts of the case in brief are as follows:

The original appellant’s father started a foundry, namely Ranee Metal Industry. After his death, the first appellant and his brother were conducting the unit. There were sales tax arrears for the period 1994-95 and 1995-96 to the tune of Rs. 1,19,915/-. Since the Sales Tax arrears were not remitted, revenue recovery proceedings were initiated against the first appellant. The property and the building together with the machine were attached. The property of the appellants was put to auction and s