A. RAMAMURTHI, J.

The unsuccessful defendants are the appellants.

2. The case in brief is as follows :

The plaintiff filed a suit to set aside the attachment of the suit properties made by the second defendant and for permanent injunction from bringing the same for sale to realise the sales tax arrears and also penalty due by one Malayan Chettiar. She purchased the properties for a valid consideration from one Dhanalakshmi Ammal under a registered sale deed dated March 1, 1973. She is in possession and enjoyment of the properties in her own right and paying the municipal tax. The second defendant filed a written statement that the said Malayan Chettiar was an assessee under the Tamil Nadu General Sales Tax Act, assessed to sales tax from the year 1957-58 and he was under arrears of sales tax from 1957 to 1963. On account of the tax arrears, there was statutory charge over the properties. The plaintiff issued a notice under section 80 of the Code of Civil Procedure, to the defendants, objecting to the attachment. The plaintiff is not liable to pay any sales tax and the attachment is also illegal. Hence, the suit.

3. The defendants resisted the suit, stating that the suit pro