The short facts leading to the above case are as follows: The State of Tamil Nadu, represented by Collector, Thanjavur and Tahsildar (Excise), Sirkali are the appellants in the above second appeal. The respondent- plaintiff filed the suit O.S. No.744 of 1973 on the file of District Munsif Court, Sirkali for declaration that the defendants viz., State of Tamil Nadu and Tahsildar (Excise), Sirkali are not entitled to collect a sum of Rs.23,220 or any other sum as damages and for consequential relief to restrain the defendants from resorting to the provisions of the Revenue Recovery Act.

2. The plaint averments are as follows: The retail toddy shops in Sirkali Taluk were put up for auction by the second defendant under Notification 6. 1972 for the purpose of vending toddy in shops for the year 1972-73. The toddy shop No.9 was in the village of Melavalla Natham in Sirkali taluk and was put up for sale on 17. 1972 in the Taluk Office, Sirkali by the second defendant at the instance of first defendant. The plaintiff was the highest bidder in the auction held on 17. 1972 and he paid an initial deposit of Rs.200 and made a further deposit of Rs.3,510. It is further contended th