Section 138 of the Negotiable Instruments Act and he was found guilty of the offence convicted in the said case and he was released on bail on the execution of the bond by the petitioners. It is pointed out that a distress warrant was issued to Sri.Sunil Kumar, that now the second respondent has issued demand notice as per impugned Exts.P-3 and P-4 in Form No.10 under Section 34 of Revenue Recovery Act. together with notice under Section 7 of the Revenue Recovery Act. Eventhough, the said notice is addressed to Sri.Sunil Kumar, it is pointed out that he is not having any property to be attached and that the movables in the said properties are absolutely belonging to the petitioners. This apprehension of the petitioners, that the second respondent proceeds against the properties of the petitioners on the wrong assumption that the same belongs to the said Sri.Sunil Kumar. It is urged by the petitioners that the second respondent Tahasildar, before issuing the impugned Exts. P-3 and P-4 revenue recovery proceedings has overlooked the fact that the accused Sri.Sunil Kumar is not the owner of any property inorder to be proceeded against and that though it appears from Ext.P-4 that the attachment was effected, the said properties absolutely belong to the petitioners and that Sri.Sunil Kumar has no right