Judgment 1. The petitioner has approached this Court with a prayer for issuance of a writ in the nature of Mandamus, directing the respondents to collect kists, from the petitioner in respect of the lands measuring 0.50.5 hectares in R.S.No.595/6 and 1.30.5 hectares in R.S.No.595/8 M.S. Mangalam Village, in pursuance to the order dated 08.10.2009 in R.T.R.No.2505/2009. 2. It is the case of petitioner that he is absolute owner of the property, referred to above, having purchased it by way of registered sale deed. Inspite of sale deed executed in favour of petitioner, respondent nos. 2 & 3 failed to carry out necessary changes in the village record. The petitioner, thereafter filed a civil suit for permanent injunction, restraining defendants in the case from interfering with the possession of petitioner. The suit was decreed. The appeal filed by defendants / respondents 4 to 7 was also dismissed. 3. The respondents have now filed second appeal in this Court. 4. The grievance of the petitioner is that the offer of payment of kists by the petitioner, has not been accepted by respondents. 5. The petitioner can always send kists due by Bank Draft / cheque, by registered post with acknowledgement due to discharge his liability of tax. 6. The writ petition is not competent, to direct authorities to collect tax from persons, which is due and payable. The petitioner can pay tax as and when demanded by authorities in accordance with law. The object of the petitioner is to create evidence, which is not permissible in law. It is also not shown why application was not filed in pending appeal. 7. No merits. Dismissed. No costs.