Judgment : The petitioners, who are agriculturists, are members of the Karnataka Rajya Raitha Sangha, Hiriyur Branch, Hiriyur have preferred this public interest litigation on behalf of the members of the Sangha and other agriculturists cultivating the land under the Vanivilas Sagar Dam seeking the following reliefs: i) to issue a mandamus directing the respondents to denotify the orders of forfeiture of lands to the Government in the area of Vanivilas Sagar Dam, Achukattu, in respect of those who have not paid the land revenue; and ii) issue a writ in the nature of mandamus directing the respondents to waive off the land revenue imposed on the lands in the area of Vanivilas Sagar Dam, Achukattu. 2. Heard Sri M. Jaiprakash Reddy, Learned Counsel for the petitioners. 3.1. The core contention made on behalf of the petitioners is that the members of the Karnataka Rajya Raitha Sangha are all farmers and that notices have been issued by respondents-3 and 4 to the agriculturists claiming arbitrary amount as land revenue by endorsement dated 11.10.2004. Since they were not able to pay the land revenue due to continuous drought for three years, respondent No.2 issued notices to forfeit their land and auction the same by Notification dated 16.2.2006. 3.2. It is the case of the petitioners they levy of land revenue by respondents is arbitrary and without jurisdiction in as much as when the entire district of Chitradurga was facing drought due to failure of monsoon, the respondents should have recommended the Government to waive off the land revenue imposed on the lands in the area of Vanivilas Sagar Dam, Achukattu. 3.3. It is the further case of the petitioners that without providing an opportunity to the agriculturists, the respondents have initiated action to levy huge amount of land revenue and to forfeit the land to the Government without following the procedure contemplated under Sections 160 to 168 of the Karnataka land Revenue Act. 3.4. Hence aggrieved by the said action of respondent No.2, the petitioners have approached this Court seeking the aforesaid reliefs. 4.1. In the circumstances of the case, it is apt to refer to Sections 160 to 168 of the Karnataka Land Revenue Act (for short hereinafter referred to as “KLR Act”) which deals with ‘realisation of arrears of land revenue” read thus: “160. Arrear of land revenue and defaulter. 4.1. In the circumstances of the case, it is apt to refer to Sections 160 to 168 of the Karnataka Land Revenue Act (for short hereinafter referred to as “KLR Act”) which deals with ‘realisation of arrears of land revenue” read thus: “160. Arrear of land revenue and defaulter. .(1) Any instalment of land revenue or part thereof which is not paid on the date prescribed for payment under Section 159 shall become an arrear of land revenue and the person responsible for the payment shall become a defaulter. .(2) A statement of account, certified by the Deputy Commissio9ner or by the Assistant Commissioner shall, for the purpose of this Chapter be conclusive evidence of the existence of the arrear of land revenue, of its amount and of the person who is the defaulter: Provided that nothing in this sub-section shall prejudice the rights of such person to make payment under protest and to question the correctness of the accounts in separate proceedings before the Deputy Commissioner or the Assistant Commissioner, as the case may be. 161. Process for recovery of arrears.-An arrear of land revenue may after serving a written notice of demand on the defaulter under Section 162 be recovered by any one or more of the following process, namely:- .(a) by forfeiture of the occupancy or alienated holding in respect of which the arrear is due, under Section 163; .(b) by distraint and sale of the defaulter’s moveable property including the produce of the land under Section 164; .(c) by attachment and sale of the defaulter’s immoveable property under Sections 165 to 168; (d) in the case of alienated holdings consisting of entire villages or shares of villages, by attachment of the said villages or shares of villages and taking them under Government management. Under Sections 183 of 187. 162. Notice of demand.-(1) A notice of demand may be issued on or after the day following that on which the arrear became payable. .(s) The form and contents of the notice of demand, the cost recoverable for such notice from the defaulter as an arrear of land revenue, and the officers by whom such notices shall be issued shall be such as may be prescribed. 163. .(s) The form and contents of the notice of demand, the cost recoverable for such notice from the defaulter as an arrear of land revenue, and the officers by whom such notices shall be issued shall be such as may be prescribed. 163. Forfeiture of occupancy or alienated holding.-(1) The Tahsildar may declare the occupancy or alienated holding in respect of which an arrear of land revenue is due, to be forfeited to the State Government, and sell or otherwise dispose of the same under the provisions of Sections 87 and 88 and credit the proceeds, if any, to the defaulter’s account: Provided that the Tahsildar shall not declare any such occupancy or alienated holding to be forfeited,- .(a) unless previously thereto he shall have issued a proclamation and written notices of the intended declaration in the manner prescribed under Section 168 for effecting sales of immovable property: and (b) until after the expiration of at lest fifteen days from the latest date on which any of the said notices shall have been published as prescribed under Section 168. Provided further that notwithstanding anything contained in sub-Section (1) of Section 87, the Tahsildar shall not declare any such occupancy or alienated holding, to be forfeited to the State Government, where the arrears of land revenue due, does not exceed rupees ten thousand. .(3) When any occupancy or alienated holding is declared forfeited under sub-Section (1), the Tahsildar may, before such occupancy or alienated holding is sold or otherwise disposed of, cancel the declaration of forfeiture, if the defaulter or any person interested in the occupancy or alienated holding pays the entire arrears of land revenue due and all expenses incurred so far in the recovery proceedings as maybe fixed by the Tahsildar. 164. Distraint and sale of moveable property.- .(1) The Tahsildar may cause the defaulter’s moveable property to be distrained and sold. Such distraint and sale shall be made by such officers or class of officers in such manner and in accordance with such procedure as may be prescribed. .(2) Nothing in sub-Section (1) shall be deemed to authorize the distraint or sale of any property which, under the Code of Civil Procedure, 1908, is exempt from attachment or sale in execution of a decree or of any article kept exclusively for religious use. 165. .(2) Nothing in sub-Section (1) shall be deemed to authorize the distraint or sale of any property which, under the Code of Civil Procedure, 1908, is exempt from attachment or sale in execution of a decree or of any article kept exclusively for religious use. 165. Attachment and sale of immoveable property.-When the Tahsildar is of opinion that the processes referred to in clauses (a) and (b) of Section 161 are inexpedient or insufficient for the recovery of an arrear, he may, in addition to or instead of any of these processes, cause any immovable property of the defaulter to be attached and sold. 166. Attachment how to be made.-(1) The attachment of immoveable property under Section 165 shall be made by an order prohibiting the defaulter from transferring or charging the property in any way and all persons from taking any benefit from such transfer or charge. .(2) The order under sub-Section (1) shall be proclaimed at some place on or adjacent to such property by beat of drum or other customary mode and a copy of the order shall be affixed on a conspicuous part of the property and also on the notice board of the office of the Revenue Officer making the order. .(3) No transfer made or charge created by the defaulter after the date on which an order is made under sub-Section (1) shall be valid as against the State Government or the auction purchaser at the sale of the property held for recovery of the arrears of land revenue subsequent to the attachment. .(1) If any claim is set up by a person not claiming under the defaulter, to the 167. Claims to immoveable property attached.immoveable property attached under Section 165, the Revenue Officer making the attachment shall hold a summary enquiry into the claim and after such enquiry may admit or reject the claim. (2) The person against whom an order is made under sub-Section (1) may, within one year from the date of such order, institute a suit to establish the right which he claims to the property attached; but subject to the result of such suit, if any, the order shall be conclusive. 168. (2) The person against whom an order is made under sub-Section (1) may, within one year from the date of such order, institute a suit to establish the right which he claims to the property attached; but subject to the result of such suit, if any, the order shall be conclusive. 168. Procedure in effecting sale of immovable property.-(1) Before effecting the sale of any land or other immoveable property under the provisions of this Chapter, the Deputy Commissioner or other officer empowered in this behalf, shall issue such notices and proclamations, in such form and in such manner and containing such particulars as may be prescribed, and cause such notices and proclamations to be published in such manner as may be prescribed. .(2) A copy of every notice or proclamation issued under sub-Section (1) shall be served on the defaulter. 4.2. That apart, Section 105 of the Karnataka Land Revenue Act provides the procedure: to prevent forfeiture of occupancy certain persons other than occupant may pay land revenue and the same reads thus: 105. To prevent forfeiture of occupancy certain persons other than occupant may pay land revenue.-(1) In order to prevent the forfeiture of an occupancy under the provisions of Section 87, or of any other law for the time being in force through non-payment of land revenue due on account thereof by the occupant, it shall be lawful for any person interested to pay on behalf of such occupant, all sums due on account of land revenue and the Tahsildar shall, on due tender thereof, receive the same. (2) If it appears to the Tahsildar that an occupant or holder has failed to pay land revenue due and has thus incurred forfeiture with a view to injure or defraud, other persons interested in the continuance of the occupancy or holding, or that a sale of the occupancy or holding, will seriously prejudice such other persons interested, the Tahsildar may order the forfeiture of only the interest of the defaulting occupant or holder and sell or dispose of the same: Provided that the other persons interested undertake to pay any balance that may still remain due after such sale or disposal of only the defaulter’s interest in the occupancy or holding and furnish sufficient security for the performance of such undertaking. (3)Nothing authorized or done under the provisions of this section shall affect the right of the parties interested as the same maybe established in any suit between such parties in a Court of competent jurisdiction.” 4.3. Further, Rules 112, 118 to 120 of the Karnataka Land Revenue Rules, 1966 also deals with the procedure to be followed it default is made on account of non-payment of land revenue and it red thus: “112. Demand how made: (1) The Village Accountant shall issue a notice of demand under sub-Section (1) of Section 162 in Form 37. (2) If the person liable to pay, fails to pay the amount due within seven days of the Demand notice under sub-Rule (1), the Village Accountant shall make a report to the Deputy Commissioner and if the Deputy Commissioner so directs the Village Accountant shall destrain the defaulter’s moveable property which may be brought to sale by the Revenue Inspector after living wide publicity for such sale. 117. Procedure to be followed if default is made in the case of unenfranchised service imams: (1) Inams land for village service, revenue or police, or for religious or charitable purposes shall not be declared forfeited and sold, but the Deputy Commissioner shall proceed to realize the demand against the holders by the attachments and sale of their personal and other movable property. .(2) In the case of unenfranchised holding on which rears maybe due, the Deputy Commissioner may, in the event of his failing to recover the arrear by the sale of the defaulter’s personal or other immovable property, obtain the sanction of the Divisional Commissioner to the holding being declared forfeited and resumed. 118. The tenure of enfranchise alienated imams not to be extinguished by forfeiture: In the case of an enfranchised alienated holding which has been declared forfeited for the purpose of sale under Section 163, such forfeiture shall not operate so as to extinguish the tenure on which the alienation was originally made and the property shall be sold as alienated property and conveyed as such to the purchaser: Provided that if at such auction the property is purchased on account of the Government, the Deputy Commissioner shall cause the land comprised in the holding to be entered in the records as unoccupied unalienated land. 119. 119. Restoration of forfeited occupancy or alienated holding on payment of the arrear due: (1) The Deputy Commissioner may restore any forfeited occupancy or alienated holding which has been purchased on account of the Government and which has not been disposed of otherwise within three years from the date of forfeiture on payment of the arrear in respect of which the forfeiture was incurred together with the amount of land revenue in respect of the holding from the date of forfeiture to the date of restoration and the expenses incurred so far in the recovery and further proceedings as maybe forced by the Deputy Commissioner. (2) During a period of not more than six months from the date of commencement of Karnataka Land Revenue (Amendment) Rules, 2004 the Deputy Commissioner may, not withstanding the expiry of the period specified in sub-Rule (1) restore any forfeited occupancy or alienated holding which has been purchased on account of the Government dues and which has not been disposed of otherwise, to the person who has not been dispossessed otherwise, to the person who has not been dispossessed of such occupancy or holding immediately before such commencement, on payment of the arrear n respect of which the forfeiture4 was incurred together with the amount of land revenue in respect of the holding from the date of forfeiture to the date of restoration and expenses incurred so far in the recovery and further proceedings as maybe fixed by the Deputy Commissioner. Provided that the provisions of this sub-Rule not apply in respect of alienate pada (Beelu) land forfeited by Government. 120. Procedure in effecting sale of immovable propertyL1) Every sale of immovable property shall be made subject to the same rule as are applicable to the sale of unoccupied unalienated lands.” 4.1. Though notice was directed in the above writ petition as early as on 20-6-2006, the Learned Government Advocate appearing for the respondents is not in a position to submit whether the impugned lands are sold pursuant to the distraint/forfeiture order dated 16.2.2006. The Government Advocate is also not in a position to submit before this Court whether the procedure contemplated under Sections 160 of 167 of the KLR Act read with Rules 112 and 117 to 120 of the KLR Rules have been duly complied with. The Government Advocate is also not in a position to submit before this Court whether the procedure contemplated under Sections 160 of 167 of the KLR Act read with Rules 112 and 117 to 120 of the KLR Rules have been duly complied with. Further, he is also not in a position to submit whether the actual quantum of arrears of land revenue due n respect of lands impugned has been duly communicated to the petitioners or whether an opportunity was given to them before passing an order of distraint/forfeiture. 4.2. The Learned Counsel for the petitioners further submits that even if there is any distraint/forfeiture order for non-payment of land revenue, the entire lands cannot be forfeited but the order of distraint/forfeiture can only be in proportion to the quantum of arrears of land revenue due in respect of the lands. On the other hand, the Learned Counsel for the petitioners agrees that petitioners would pay the entire arrears of land revenue with interest, if required under law. 5.1. It is settled law that the distraint/forfeiture order can be made only to the extent of land revenue arrears due and if the petitioners come forward to pay the said land revenue arrears, their possession has to be restored. The said proposition is supported by the following decisions of this Court: .(i) NAGAPPA GOWDA vs GURUPADAPPA AIR 1954 Mysore 39 .(ii) ZAHEERA BANU KAREEM vs GOMAHI BAI G. KAMATH 1996 (5) KAR.L.J. 354 5.2. In NAGAPPA GOWDA vs GURUPADNAPPA (Supra), this Court has observed thus: “A mere forfeiture of land followed by the restoration to the defaulting “holder” does not wipe out all the earlier rights and equities that may be subsisting a between private parties.” 5.3. In ZAHEERA BANU KAREEM vs GOMATHI BAI G. KAMATH (Supra), the Division Bench of this Court has held thus: “In case of restoration of forfeited land to defaulter on his payment of arrears of land revenue and cost due from him, those charges, encumbrances, etc, subsisting at time of forfeiture stand revived-Restoration is not fresh grant, it reverts back to original position.” 6. In these facts and Circumstances of the Case and since the petitioners have come forward to pay the land revenue arrears due with interest, if any, as required under law, it is suffice to pass the following order: .(i) The respondents shall work out and communicate to the respective landowners as to the quantum of arrears of land revenue due to their respective lands within 60 days from the date of receipt of a copy of this order. .(ii) On receipt of the same, as agreed by the Learned Counsel appearing for the petitioners, the petitioners shall pay the same within the reasonable time that maybe communicated by the authorities concerned. The writ petition is disposed of accordingly.