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2013 DIGILAW 382 (KER)

M. D. Vijayarajan v. Tahsildar Alappuzha

2013-04-12

P.R.RAMACHANDRA MENON

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Judgment 1. The petitioner has approached this Court with the following prayers: "i) to issue writ of mandamus or any other writ direction or order directing the respondents 2 and 3 to accept land tax and issue possession certificate in respect of landed properties extending to 36.5 ares in Sy.No.274/1-2 in Thuravoor South Village and 34.20 ares comprised in Survey Nos.418/1-8 and 420/1-4 of Pattanakkad village in Cherthala Taluk of Alappuzha District, in favour of the petitioner." 2. When the matter is taken up for consideration, the learned counsel for the petitioner submits that, in connection with the financial assistance availed by the petitioner from the 4th respondent, O.S. No.253 of 1994 came to be filed before the Sub Court, Cherthala, which was decreed as per Ext.P1. This in turn is under challenge in R.F.A. No.552/2007, which is pending consideration before this Court. The Deputy Tahsildar (Revenue Recovery) K.F.C. has issued Exts.P2 & P3, attaching the property, which according to the petitioner is contrary to the directions in Ext.P1. The case of the petitioner is only with regard to the denial of acceptance of land tax in respect of the properties belonging to the petitioner. 3. Heard the learned Senior Government Pleader as well as the learned Standing counsel appearing for the 4th respondent. 4. After hearing both the sides, this Court finds that the payment of land tax is to be made by the holder of the land and this is in tune with the relevant provisions of the Kerala Land Tax Act. The acceptance of land tax in no way is detrimental to the interest of the 4th respondent and as such, this Court finds that there is no rationale on the part of the concerned revenue authorities refusing to accept the land tax in respect of the property, merely by referring to Exts.P2 & P3. 5. In the above circumstances, there will be a direction to the respondents 2 & 3 to accept the land tax in respect of the property of the petitioner. It is made clear that, this is subject to the verdict to be passed by this Court in R.F.A. No.552/2007 and without prejudice to the rights and interest of the 4th respondent-K.F.C. in any manner. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before respondents 2 & 3 for further steps.