IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 16TH FEBRUARY 2011 / 27TH MAGHA 1932 WP(C).No. 28955 of 2010(T) -------------------------- PETITIONERS: --------------- 1. S.MANIKANTAN, S/O.THE LATE P.SANKARAN NAIR, P.S.N.MANDIR, K.P.R.A.NO.25, ATTINGAL, PIN-695 101. 2. M.R.SUDHA, W/O.S.MANIKANTAN, P.S.N.MANDIR, K.P.R.A.NO.25, ATTINGAL, PIN-695 101. BY ADV. MR. S.D.ASOKAN RESPONDENTS: --------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, COLLECTORATE, KUDAPPANAKKUNNU, THIRUVANANTHAPURAM. 3. THE TAHSILDAR, CHIRAYINKIL TALUK, ATTINGAL, THIRUVANANTHAPURAM DISTRICT. 4. THE VILLAGE OFFICER, AVANAVANCHERY VILLAGE, THIRUVANANTHAPURAM DISTRICT. BY SENIOR GOVERNMENT PLEADER MR. P.K. ARAVINDAKUMAR BABU THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 28955 OF 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 16th day of February, 2011 JUDGMENT The petitioners have approached this Court because of the refusal on the part of the revenue authorities in accepting the basic tax in respect of the properties owned by them. Ext. P3 is the tax receipt in respect of the property owned and enjoyed by the first petitioner comprised in survey No. 1177/3 whereas Ext. P4 is the tax receipt in respect of the property owned and enjoyed by the second petitioner comprised in survey No. 1177/3-1. 2. The learned counsel for the petitioners submits that the only reason for refusal to accept the tax stated in the counter affidavit stated as filed by the respondents (which is still to form part of the records) is that there are 'court attachments' over the property. The learned counsel further submits that the said reason cannot be a valid reason in view of the law declared by this Court in Joseph Kurian Vs. Village Officer (2010 (3) KLT 251) and Anwar M. Easa Vs. District Collector, Ernakulam (2010 (1) KLT 747). In the above circumstances, this Court finds that the petitioner is entitled to succeed. Accordingly, the 4th respondent is directed to W.P. (C) No. 28955 of 2010 : 2 : accept the land tax in respect of the petitioner's properties as aforesaid as and when the same is sought to be remitted. The Writ Petition is allowed as above. No cost. P. R. RAMACHANDRA MENON, JUDGE kmd