JUDGMENT

These writ petitions are filed challenging revenue recovery steps to recover the amount due under penalty proceedings from the writ petitioner in W.P.(C) No.9625/2012 (hereinafter referred as 'the company') .

2. The essential issue in this writ petition, is in respect of the recovery initiated against the immovable property owned by the writ petitioner in the company and transferred in the name of the writ petitioner in W.P.(C) No.9624/2012 on 26.07.2007.

3. The Revenue Officials would contend that sale deed executed in favour of W.P.(C)No.9624/2012 is void and hit by provision under Section 44 of the Revenue Recovery Act .

4. The writ petitioner in the company is a dealer under the KVAT Act . The inspection was conducted at the premises of the company on 06.06.2007 and certain records were seized. Based on the seizure, proceedings were initiated under Section 67 (1) of the KVAT Act . The orders were passed on 28.11.2008 and 30.09.2009.

5. The revenue recovery proceedings are initiated to recover the amount due from the Company. It was sought to be required from the assets owned by the company and transferred in favour of the W.P.(C)No.9624/2012. The revenue recovery is resi