JUDGMENT T.R. Ramachandran Nair, J. 1. The petitioner seeks for a direction commanding the third respondent to effect mutation of registry in the name of the petitioner after accepting land tax from him. 2. The property is having an extent of 12 cents in Sy. No.112/7A of Kottuvally Village, Parur Taluk which was purchased as per Ext.P1 document. The petitioner is aggrieved by the refusal to effect mutation in registry and for payment of tacdx. 3. In the statement filed on behalf of the second respondent, various details have been furnished. It is stated that one Shri K.S.Mani was one of the partners of Jaya Tourist Home, Paravur. Demand notices under Sections 7 and 34 of the Revenue Recovery Act were issued to Shri K.S. Mani and other 8 partners against the sales tax arrears due from the said firm, for the years 1986-87 and 1987-88. More than Rs.10 lakhs is due along with interest. Shri K.S.Mani filed O.P.no.755/2001 before this Court which was disposed of and the District Collector was directed to proceed with the revenue recovery proceedings. The property in question was transferred to defeat the revenue recovery proceedings initiated against Shri K.S.Mani. The transferrer has no right to transfer the property which was subjected to revenue recovery proceedings also. 4. The propriety and the legality of the collection of land tax in spite of the pendency of the revenue recovery proceedings, is a matter which was considered by this Court in various situations. In Joy Kutty Thomas v. Village Officer (2009 (3) KLT 914) this Court held that even if Bank has initiated action for recovering amount, Village Officer is bound to accept tax and issue possession certificate. Similar is the view taken in Anwar M. Easa v. District Collector, Ernakulam (2010 (1) KLT 747), wherein it was held that land tax can be collected from Thandaper holder during the pendency of revenue recovery proceedings. Therein, this Court held as follows: "The petitioners say that land tax is not being collected from them on grounds referable to the pendency of revenue recovery proceedings. The collection of revenue is income for the State. Therein, this Court held as follows: "The petitioners say that land tax is not being collected from them on grounds referable to the pendency of revenue recovery proceedings. The collection of revenue is income for the State. There is no inhibition in the law relating to revenue recovery prohibiting collection of land tax in the name of the Thandaper holder and also issuance of receipts to the person who pays land tax as the receipt of land tax and the issuance of receipt will, in no way, hinder the revenue recovery proceedings. The question of the Government getting the title over the property would be only if it purchases the property in revenue auction. If the sale under the Revenue Recovery Act, following attachment, is in favour of a third party, the transfer of title will go accordingly. The mere attachment wil not result in an encumbrance which would necessarily deprive the State of its right to collect land revenue. Under such circumstances, there is no reason why land revenue shall not be collected in relation to the property in question, in the account of the Thandaper holder. The writ petition is, therefore, ordered directing that without prejudice to revenue recovery proceedings (Extg.P1) or any other revenue recovery proceedings, the land tax, if any, offered in the name of or on behalf of the Thandaper account holder, will be collected and receipts issued accordingly. All other issues on merits are left open." It will therefore evidence the fact that the mere attachment will not result in an encumbrance which would necessarily deprive the State of its right to collect land revenue. 5. In the light of the above, the application for mutation can be considered in accordance with law and a decision will be taken and informed to the petitioner within a period of two months from the date of receipt of a copy of this judgment, if in the meanwhile, the revenue recovery proceedings have not been finalised so far in respect of the property in question. The writ petition is disposed of as above. The petitioner will produce a certified copy of this judgment for compliance. No costs.