JUDGMENT

This writ petition has been filed inter alia seeking for a direction not to proceed against the property of the petitioner and to substitute the attached property.

2. Learned Government Pleader submits that more than Rs.10 lakhs is due as sales tax amount and the revenue authorities are entitled to proceed with the recovery of the amount. The property now offered is in a different district.

3. That apart, if the petitioner wants to avoid sale of the property, the remedy is to pay off the liability. According to the petitioner, the property now sought to be attached is to be sold in favour of the fourth respondent. The very purpose of attachment is to recover the amount from the property belonging to the petitioner. The petitioner cannot have a say in the matter. The petitioner cannot contend that some other property belonging to him, has to be attached. Such a procedure is not contemplated under the provisions of the Kerala Revenue Recovery Act. In fact, the revenue authorities is entitled to attach any such property, which will fetch the amount due to the Government. I do not think that the discretionary remedy of this Court can be availed of by the petitioner seeking subst