JUDGMENT

The State assails the judgment and decree in A.S.No.123/1994 by which the lower appellate court decreed a suit restraining the defendants from proceeding with revenue recovery proceedings for recovery of sales tax arrears from the third defendant in the suit. 2. The third defendant obtained the plaint schedule property as per a partition deed dated 08.02.1998. Subsequently, he assigned the plaint schedule property in favour of one Abdulla, the husband of the first plaintiff and father of other plaintiffs and 4th defendant as per Ext.A1 dated 20.06.1988. Ever since the assignment deed, the said Abdulla had been in actual possession and enjoyment of the property. After the death of Abdulla, his legal heirs are in possession and enjoyment of the plaint schedule property. It is alleged in the plaint that at the time of purchase the property did not have any encumbrance. The sales tax arrears which were due from Abdulla had already been paid. The allegation was that under the guise of recovering sale tax arrears the defendants 1 and 2 were attempting to proceed against the plaint schedule property, which they are not entitled to. On the basis of these allegations, the suit was l