JUDGMENT : S.Manikumar, J. Instant writ appeal is filed against judgment in W.P.(C) No.33218 of 2015 dated 31.08.2018, by which the writ court declined to entertain the challenge made against demand notice prior to attachment of land dated 16.09.2015 (Exhibit-P3) issued by the Deputy Tahsildar (R.R.), Chalakkudy, respondent No.2. 2. Short facts leading to the appeal are as under:- Appellant had obtained mining permit dated 02.11.2009 (Exhibit-P1) for quarrying granite from the property of his friend Muhammed Haneef, Vellikulangara Village, Mukundapuram Taluk. The quarrying permit was only for one year. He has paid royalty also. After one year, the quarrying work was stopped. According to the appellant, though he intimated the matter to the Geology Department, permit was not renewed. Thereafter, a demand notice has been issued on 16.09.2015 by the Village Officer, Vellikulangara Village, Trissur, respondent No.3, to the appellant requiring him to remit an amount of Rs.6,70,040/- within ten days from the date of receipt of the notice. As per the demand, appellant paid Rs.36,600/- vide Chalan No.700 dated 28.03.2012 and Rs.5,000/- vide Chalan receipt No.47 dated 28.03.2012 before the Department of Mining and Geology. According to the appellant, he is not liable to pay any amount and that no mining operation was conducted by him in the property in question during the relevant period. It is contended that the Tahsildar, Chalakudy, issued details relating to royalty arrears and that the royalty claimed is in respect of the period upto 20.08.2014. Hence, the writ petition. 3. Before the writ court, Assistant Geologist, Officer in Charge of the Department of Mining and Geology, District Office, Trissur, respondent No.4, has filed a counter affidavit contending as follows: “1. The writ petition was filed for a direction to the respondent to keep all recovery proceedings against the property of his friend in abeyance so as to enable the petitioner to get a chance to clear the mistake raised by Mining and Geology Department and for a further direction to respondents 1 and 2 to drop all further proceedings in the matter. 2. It was further contended that the 4th respondent had granted a quarrying permit to Sri. 2. It was further contended that the 4th respondent had granted a quarrying permit to Sri. Satheesan K.M., Kariparambil House, Inchakundu P.O., Thrissur District vide No.170/09-10/CRP/GS/3737/C2/TDO/09 dated 02.11.2009 under Consolidated Royalty Payment System for extraction of granite building stone from the land comprised in Survey Numbers 2212/3P, 2212/4P having an extent of 4.86 Ares of Vellikulangara Village, Chalakudy Taluk (previously Mukundapuram Taluk) in Trissur District as per Kerala Minor Mineral Concession Rules 1967. The above mentioned permit was issued to the petitioner based on the survey map and possession certificate issued by the Village Officer, Vellikulangara and the consent letter received from the land owner Sri. Muhammed Haneefa, S/o. Pari Ahammed, Vellikulangara Village, Thrissur District, for 5 years. The permit was valid upto 01.11.2010. On expiry of the above mentioned quarrying permit, petitioner has not renewed the same so far. 3. On the basis of the above mentioned quarrying permit, petitioner was eligible to extract 300 loads of granite building stone within the validity of the quarrying permit. As part of the routine field inspection carried out from this office, 4th respondent had detected quarrying operation of granite building stone in the land comprised in Survey Numbers 2212/3P, 2212/4P of Vellikulangara Village in Chalakudy Taluk conducted by the petitioner. After the expiry of the above mentioned permit, 4th respondent had conducted a detailed inspection on 15.03.2012 and noticed illicit extraction of 915 M3 of granite building stone and issued stop memo and instructed the petitioner to remit royalty and fine vide Kerala Minor Mineral Concession Rules, 1967. Based on the above mentioned notice, the petitioner remitted an amount of Rs.36,600/- towards royalty vide Chalan No.700 dated 28.03.2012 and fine of Rs.5 00/- vide TR.5 Book No.34, receipt No.47 dated 28.03.2012. 4. It was further contended that the Kerala Mineral Squad Central Region, Thrissur had reported to 4th respondent vide letter No.104/KMS (CR)/2012 dated, 24.07.2012 that illicit extraction of granite building stone was going on in the above mentioned land of the petitioner. This office again conducted detailed inspection on various days such as 20.08.2012 and 03.12.2013 in the above area and detected illicit extraction of granite building stone and hence, the 4th respondent again issued stop memo to the petitioner. This office again conducted detailed inspection on various days such as 20.08.2012 and 03.12.2013 in the above area and detected illicit extraction of granite building stone and hence, the 4th respondent again issued stop memo to the petitioner. On inspection, it was clearly revealed that illicit extraction of granite building stone was carried out from the above mentioned area and a total quantity of 16626 M3 of granite building stone illicitly extracted by the petitioner. The royalty of 16626 M3 of granite building stone has been calculated @ of Rs.40/- per cubic meter as per the Kerala Minor Mineral Concession Rules 1967. In spite of the issuance of stop memo, the petitioner was continuing illicit extraction of granite building stone without obtaining any valid licence from the concerned department. 5. It was further contended that even though the 4th respondent had served notice to the petitioner on earlier occasions, instructing him to stop all the illicit quarrying activities in the above mentioned area, the petitioner was reluctant to stop illicit mining activates. Before the issuance of the demand notice, the 4th respondent again issued a notice vide No.1210/C2/TDO/- l2 dated 05.12.13 to the petitioner on the basis of detailed site inspection conduct from this office and instructed the petitioner to remit the royalty due to the Government. On receipt of the registered demand notice No.l805/C2/TDO/14 dated 20.08.20l4 issued to the petitioner, he has neither approached the 4th respondent nor submitted any written explanation before him till date. Since the petitioner neither submit any explanation before the 4th respondent nor remit the amount to Government in respect of royalty and fine, the 4th respondent was forced to issue notice to the petitioner. 6. It was further contended that the 4th respondent had issued a registered demand notice on 20.08.2014, instructing the petitioner to remit the royalty and fine for illicit extraction of granit building stone from the above mentioned area. Even after the lapse of one year, the petitioner did not remit the royalty and fine due to the Government. Hence, the 4th respondent has forwarded Form 24 requisition for recovering the royalty and fine due to the Government to the District Collector, Thrissur on 2.9.2019 for further necessary action. Therefore, they have sought for dismissal of the writ petition.” 4. Hence, the 4th respondent has forwarded Form 24 requisition for recovering the royalty and fine due to the Government to the District Collector, Thrissur on 2.9.2019 for further necessary action. Therefore, they have sought for dismissal of the writ petition.” 4. After considering the rival contentions advanced on either side, the writ court by judgment dated 31.08.2018 in W.P.(C) No.33218 of 2015, observed as under: “The petitioner admits that quarrying permit had been granted to the petitioner for the period 2009-2010. It is stated that quarrying had been conducted in the property of another person. However, the owner of the property is not a party to this writ petition. The initial amount of royalty demanded has also been paid by the petitioner as is evidenced from Exhibits P4 and P5 documents produced by the petitioner himself. The contention of the petitioner is that the further quantification of royalty was without notice to him. However, a counter affidavit has been filed as early as on 22.2.2016 specifically stating that the petitioner had been put on notice and that a stop memo had also been issued to him. No reply has been filed by the petitioner to the counter affidavit. In the above view of the matter, the contention of the petitioner that he was unaware of the proceedings as against him and that no notice of any nature preceded Exhibit P3 revenue recovery notice cannot be accepted. The petitioner having paid the initial royalty by Exhibits P4 and P5 cannot contend complete ignorance of the illicit quarrying activity carried on. It is noticed that no order issued by the competent authority with regard to the payment of royalty is under challenge before this Court. In the above view of the matter, I am of the opinion that the challenge against Exhibit P3 revenue recovery notice cannot be entertained by this Court. The writ petition fails and is accordingly dismissed.” 5. Being aggrieved, the appellant has preferred this appeal on the grounds, inter alia, that he has not done any work after expiry of the licence period and this aspect was not looked into by the writ court while passing the impugned judgment. 6. Heard learned counsel for the parties and perused the material available on record. 7. Material on record shows that Exhibit-P1 permit dated 2.11.2009 was for quarrying granite building stone and it was issued for one year. 6. Heard learned counsel for the parties and perused the material available on record. 7. Material on record shows that Exhibit-P1 permit dated 2.11.2009 was for quarrying granite building stone and it was issued for one year. For brevity, said permit is extracted hereunder: “QUARRYING PERMIT GRANTED/RENEWED UNDER CONSOLIDATED RQYALTY PAYMENT SYSTEM FOR THE EXTRACTION OF GRANITE BUILDING STONE {See rule 3,4 (1 A)} No.170/CRP/09- 10/GS/3737/C2/TDO/09 Dated 02-11-2009 A Quarrying Permit has been granted under Consolidated Royalty Payment System for the extraction of Granite Building Stone from the Quarry under the Kerala Minor Mineral Concession Rules, 1967 to SRI.SATHEESAN.K.M., KARIPARAMBIL HOUSE, INCHAKUNDU P.O., THRISSUR DISTRICT and is hereby permitted to operate the Quarry and sell various sizes of aggregates of Granite Building Stones thereof from below mentioned area. Location of the Quarry District : THRISSUR Taluk : MUKUNDAPURAM Village : VELLIKULANGARA Survey No.2212/3P, 2212/4P Extent : 4.86 Are (12Cent) This Quarrying Permit will be in force for one year from the date of issue. Conditions 1. Quarrying shall be strictly, confined to the area above allotted for this purpose. 2. No Quarrying shall be done within 75 meters of the Railway line and bridges or 50 meters from State Highway, residential buildings and river banks. 3. The permit holder shall at all times during the term of the permit kept or cause to be kept correct and intelligible books of accounts which shall contain accurate entries showing from time to time the quantity of mineral extracted and if sold, to whom sold, place, cash memorandum No .................................... etc . . . . . . . . . . 4. The quarry and the account kept there shall be open for inspection by the officers of the Department of Mining and Geology during all reasonable time. 5. The permit holder shall give on demand information pertaining to the quarrying, that may be called for by the undersigned or the officer duly authorized by him in that behalf and comply with the provisions of the Kerala Minor Mineral Concession Rules, 1967 and failing which the permit is liable to be cancelled and suitable action taken as provided for in the Rules. 6. The permit holder shall not be eligible for refund of any of the amount paid by way of consolidated royalty, etc . . . . . . . . . . . . . . . . . . . 6. The permit holder shall not be eligible for refund of any of the amount paid by way of consolidated royalty, etc . . . . . . . . . . . . . . . . . . . . . 7. This permit is subject to all rules and regulations which may from time to time to be issued by the State Government regulating the working of the quarries and other matters affecting the safety, health of employees or of the public whether under the Mines Act, 1952 or otherwise. 8. The permit holder shall without delay send to the District Collector, the undersigned and the Officer duly authorized by him in this regard the report of any accident causing, loss of life or serious bodily injuries or seriously affecting or endangering life or property which may at any time occur at or in the said lands in the course of operations under the strength of this permit. 9. The permit holder shall make and pay such reasonable compensations as may be assessed by lawful authority in accordance with the law in force on the subject for all damage, injuries or disturbances which may be done by him in exercise of the powers granted by this permit and shall indemnify and shall keep indemnified fully and completely the State government against all claims which may be made by any person or persons in respect of any such damage, injury or disturbance and all costs and expenses in connection therewith. 10. Any condition prescribed in the Kerala Minor Mineral Concession Rules, l967 but left out in the permit which may be found applicable to the permit holder, shall be treated as binding on the permit holder. 11. The permit holder shall give a cash memorandum in Form-P while selling minor mineral to any purchaser and the duplicate copy retained by the permit holder. 12. On any account, the quarrying operations shall not cause any damage to life and property in the nearby areas and it should not cause any kind of environmental hazard. If any violations are noticed by the competent authority, or any person duly authorized in this behalf he has the right to suspend/cancel the permit. 13. The permit holder in his expense should erect pillars and set fencing around the quarry and put a board of caution to distract any untoward accidents in the quarry. If any violations are noticed by the competent authority, or any person duly authorized in this behalf he has the right to suspend/cancel the permit. 13. The permit holder in his expense should erect pillars and set fencing around the quarry and put a board of caution to distract any untoward accidents in the quarry. Dated this 2nd day of November, 2009 Sd/- Geologist/Senior Geologist (Seal of the Competent Authority) To Copy to :- The Director of Mining and Geology The District Collector, Thrissur. 8. Section 7 of the Kerala Revenue Recovery Act, 1968 reads thus: “7. Demand notice.-When any movable property is to be attached for arrears of public revenue due on land, the Collector or the authorised officer shall furnish the person employed to make the attachment a demand in writing signed by him. The demand shall contain the name of the defaulter, the amount of the arrear of public revenue due on land for which the attachment is to be made, the date on which such arrear fell due and such other particulars as may be prescribed. The persons employed to make the attachment shall serve the demand in writing on the defaulter and if he fails to remit the amount in arrear together with the interest thereon and the cost of process immediately, the demand in writing shall be the authority for making the attachment.” 9. On 16.09.2015, the Deputy Tahsildar (RR), Chalakudy, Trissur, issued Exhibit-P2 demand notice under Section 7 of the Act. Said notice is extracted hereunder:- “FORM-1 (See Section 7) DEMAND NOTICE UNDER SECTION-7 Collectorate File No.2015/56072/8 Taluk (D6) File No. 2015/11728/8/700 Village Officer of Velikulangara village of Chalakudy Taluk is authorised to distrain the movable property of the undermentioned defaulter for arrears of public revenue doe on land from him. No. & Name of the village Name of Defaulter For what period arrears are due Amount of appears due Rs. Ps. Date on which arrears fell due Demand Notice fee Rs. Interest Rate, Date & Amount Dt. of distress and delivery of copy to defaulter/if no distress is made, date of payment of sum due 40 Vellikulangara SATHEES HAN S/O KAREEM PARAMBI L HOUSE, INJAKUN DU P.O.THRI SSUR (Surety) 670040/- 20/08/2014 75 0.00% 00/00/00 670040/- Collection charges:@5% for arrears upto Rs.5 lakhs and @7.5% for arrears above 5 lakhs. Interest Rate, Date & Amount Dt. of distress and delivery of copy to defaulter/if no distress is made, date of payment of sum due 40 Vellikulangara SATHEES HAN S/O KAREEM PARAMBI L HOUSE, INJAKUN DU P.O.THRI SSUR (Surety) 670040/- 20/08/2014 75 0.00% 00/00/00 670040/- Collection charges:@5% for arrears upto Rs.5 lakhs and @7.5% for arrears above 5 lakhs. Nature of due Amount Royalty Dues Requisition Number : RR/2015/7328/8 Requisitioning Authority: Geologist, Mining and Geology, Dist. Office, Thrissur. The defaulter is hereby informed that if the amount due together with notice fee and all expenses of distress be not immediately paid, the distrained property will be immediately brought to public sale. State: Chalakudy Date: 16/09/2015 Collector/Authorised Officer(DT.RR) Deputy Tahsildar, (R.R.) Chalakudy” 10. Section 34 of the Revenue Recovery Act reads thus: “34. Demand to be served prior to attachment of land.-(1) Before the Collector or the authorised officer proceeds to attach the immovable property of the defaulter, he shall cause a written demand to be served upon the defaulter specifying the name of the defaulter, the amount of the arrear of public revenue due on land for which the attachment is being made, the date on which such arrear fell due, the interest on the arrear and the amount of the batta due of the persons who serve the demand and such other particulars as may be prescribed, and the time allowed for the payment which shall not be less than seven days from the date of service of the demand. (2) If within the time prescribed under sub-section (1), the defaulter objects to the claim of arrears wholly or in part, the Collector or the authorised officer, as the case may be shall inquire into the objection and record a decision before proceeding to attach the immovable property of the defaulter.” 11. Along with Exhibit-P2 demand notice, Form No.10 (Exhibit-P3) was also issued by the 2nd respondent. Exhibit-P3 is extracted hereunder: FORM-10 (See Section 34) DEMAND NOTICE PRIOR TO ATTACHMENT OF LAND Collectorate File No.2015/56072/8 Taluk(D6) File No. 2015/11728/8/700 Notice of Demand to: 1. SATHEESAN, S/O. KAREEPARAMBIL HOUSE, INJAKUNDU P.O., THRISSUR (Surety), Trichur, Kerala Taluk notice that the undersigned (authorised Officer) demand from you the sum of Rs.670040/- (Rupees Six Lakh Seventy Thousand and Forty Only) being the arrears of Royalty Dues due by you for the year as holder of the lands comprised in patta No.................................. SATHEESAN, S/O. KAREEPARAMBIL HOUSE, INJAKUNDU P.O., THRISSUR (Surety), Trichur, Kerala Taluk notice that the undersigned (authorised Officer) demand from you the sum of Rs.670040/- (Rupees Six Lakh Seventy Thousand and Forty Only) being the arrears of Royalty Dues due by you for the year as holder of the lands comprised in patta No.................................. and that you are required to pay the amount within ten days from the date of the service of the notice. You are required to pay Rs.75/- on account of batta due to the person who serve the demand, and also interest on the defaulted amount at the rate of interest rate specified in the RRC from the date of default to the date of payment. If you have any objection to the demand, you should prefer the same to the undersigned within the period specified above. State: Chalakudy Date: 16/09/2015 Collector/Authorised Officer (DT.RR) Deputy Tahsildar, (R.R.) Chalakudy” 12. Without any challenge to the royalty demanded under ExhibitP2 dated 16.09.2015, the appellant has remitted amount as hereunder. Exhibit-P4 chalan is reproduced hereunder: GOVERNMENT OF KERALA CHALAN FORM T.R. 12 (See Rules 102(c) and 124 of Kerala Treasury Code) Chalan for Payment of Money into the District Treasury/Sub Treasury/State Bank of India/State Bank of Travancore At----------------------------------------------------------------------------- Computer Seq. No…………. Date: …………. Head of Account: …………………….. *DDO Code: (dept)…… (DDO)…………. *SDO Code :……………. By whom paid and name and address of the person on whose behalf money is paid Purpose of remittance and authority, if any Amount in Rs. Order to the Bank Satheesan, Karimparambil.H Inchakundu P.O. A/R for illicit quarrying 36600 Correct Receive and grant receipt Total 36600 Treasury officer Total in words ..Thirty Six thousand six hundred only Signature of Remitter: Sd/- Received Rs...36600/- (Seal) Date........../......../(Rupees....................................... .....................................................only) Signature of Treasurer/Cashier Treasury Officer/Bank Manager” 13. Exhibit-P5 chalan receipt dated 28.03.2012 is extracted hereunder: Form 1.R.3 [See Rule 90(a)] Acknowledgment of Receipt of Money Office of the DISTRICT OFFICE DEPARTMENT OF MINING AND GEOLOGY Date:28-3-2012 Book No......34.... Receipt No.47 Received from Satheesan, S/o. Mani, Karimparambil House, Inchakundu P.O., Thrissur................................. Rs.5000/- (Rupees Five thousand only) on account of Compounding of offence for illicit quarrying of granite building stones from Survey No.2212/31 of Vellikulangara Village as per KMMC Rules, 1967. (Initials of Cashier or Accountant) 25,154/2002, 50,000 x 100 x 2. G.P.S. (Initials of Head of Office) 14. Receipt No.47 Received from Satheesan, S/o. Mani, Karimparambil House, Inchakundu P.O., Thrissur................................. Rs.5000/- (Rupees Five thousand only) on account of Compounding of offence for illicit quarrying of granite building stones from Survey No.2212/31 of Vellikulangara Village as per KMMC Rules, 1967. (Initials of Cashier or Accountant) 25,154/2002, 50,000 x 100 x 2. G.P.S. (Initials of Head of Office) 14. Material on record further discloses that on 09.10.2015, the appellant was in receipt of notice dated 09.10.2015 (Exhibit-P6) stating that proceedings would be initiated after fifteen days. Said notice is extracted hereunder: “D2-11728/2015 Form 11 (Rule 36) Sequestration of Immovable Property Taluk office, Chalakkudy 09.10.2015 It is to be informed to you that Satheesan, Kareemparambil House, lnjakundu, Vellikulangara, Chalakkudy, Thrissur, you are a defaulter as the royalty dues from 20.8.2014 for an amount of Rs. 6,70,040/- including all further expenses. The said Satheesan, Kareemparambil House, lnjakundu, Vellikulangara, Chalakkudy, Thrissur is strictly obstructed by the person signed below as he cannot alienate or to given as security of his immovable property or such alienation should not enumerate income in any manner until and unless further orders from the below signed person. The above said dues amount shall be paid within 15 days of receipt of this notice including process fee otherwise the below mentioned immovable properties will be put on auction without any further intimation. Description Village Survey Number Extent Vellikunlagara 2199/3 0.0344 Hectare Vellikunlagara 2092/6 0.0283 Hectare Vellikunlagara 2227/10 0.1416 Hectare Dated this the 9th day of October, 2015 put my seal and signature. Sd/- Collector/ Concerned Authority TAHSILDAR, CHALAKKUDY (Seal)” 15. Proceedings extracted above show that as rightly observed by the writ court, when the appellant was put on notice and that a stop memo was issued, no reply was submitted. It could be further deduced that proceedings have been issued under the Revenue Recovery Act, 1968, in accordance with the statutory provisions. On demand of royalty, the appellant has paid a sum of Rs.41,600/- vide Chalan No.700 and Receipt No.47 dated 28.03.2012 respectively. 16. Appellant having not challenged the royalty demanded, but admittedly paid a portion of the amount, cannot now turn around and feign ignorance. Consequently, recovery proceedings have to follow and they cannot be independently challenged. In the event of non-payment of royalty, it is always open to the revenue authorities to proceed against the property as per the provisions of the Revenue Recovery Act. Consequently, recovery proceedings have to follow and they cannot be independently challenged. In the event of non-payment of royalty, it is always open to the revenue authorities to proceed against the property as per the provisions of the Revenue Recovery Act. In such circumstances, there is no need to regularise the arrears. In the light of the above, the question of dropping further proceedings does not arise. No grounds have been made out for reversal of the judgment impugned and the same is sustained. Writ appeal is dismissed. No costs.