J. KANAKARAJ, J.

This writ appeal is directed against the order of learned single Judge in Writ Petition No. 4470 of 1983 filed by the respondent herein seeking to quash a form 7 notice, dated March 5, 1983 issued by the appellants herein under the Tamil Nadu Revenue Recovery Act (hereinafter referred to as "the Act"), which plea was accepted by the learned single Judge and the proceedings of the appellants were quashed.

2. The respondent (writ petitioner) was a partnership-firm, carrying on business in the manufacture of iron and steel. One Balaji Steels, Coimbatore another partnership-firm had been assessed under the Tamil Nadu General Sales Tax Act and the Central Sales Tax Act for the assessment years 1976-77, 1977-78, 1978-79 and 1979-80. They were in arrears of tax to the tune of Rs. 9, 37, 911. This latter firm was closed on October 19, 1979. One Ramkumar Gogia was one of the partners in the firm M/s. Balaji Engineering Works and Balaji Oil Mills. The said Ramkumar Gogia sold an extent of 38.80 cents of land to the writ petitioner for a total sum of Rs. 22, 000 on December 30, 1981. It is the case of the revenue that valid demand notices had been issued for the var