IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 15TH JULY 2010 / 24TH ASHADHA 1932 WP(C).No. 14517 of 2009(H) -------------------------- PETITIONER(S): --------------- 1. K.V.JOY, KANNOTH HOUSE, ULIKKAL P.O., KANNUR DISTRICT. 2. K.T.SOSAMMA, W/O.K.V.JOY, KANNOTH HOUSE, ULIKKAL P.O., KANNUR DISTRICT. BY ADV. SRI.BABU JOSEPH KURUVATHAZHA RESPONDENT(S): --------------- 1. THE DISTRICT COLLECTOR, COLLECTORATE, KANNUR. 2. THE TAHSILDAR, TALUK OFFICE, THALIPARAMBA. 3. THE VILLAGE OFFICER, VAYATHUR VILLAGE, THALIPARAMBA - VIA., KANNUR DISTRICT. BY GOVT. PLEADER SRI. M.A. ASIF. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 14517 of 2009 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 15th day of July, 2010. J U D G M E N T The petitioners are owners of property covered by Exts.P1 and P3 title deeds. The said properties are pledged with the Punjab National Bank as security for loan amounts taken from that bank. The bank filed a suit and obtained attachment of the said properties. Now on the ground of that attachment, the 3rd respondent is not accepting basic tax in respect of the properties from the petitioners, is the grievance of the petitioners in this writ petition. The petitioners therefore seek the following reliefs: “i. Issue a writ of certiorari or other appropriate writ, order or direction quashing Ext. P10 and P10[a] orders of the 2nd respondent; ii. Issue a writ of mandamus or any other appropriate writ, order or direction commanding the 3rd respondent to accept land tax for the property owned by the petitioners as per Ext. P1 and P3 deeds forthwith; iii. Issue a writ of mandamus or any other appropriate writ, order or direction commanding the 1st respondent to consider and dispose of Ext. P11 representation forthwith.” 2. I have heard the learned Government Pleader also. 3. I have already held in W.P(C) No. 16491/2009 that existence of an attachment in respect of a property is no ground to refuse to accept tax insofar as tax is due to the Government and except the land holder, nobody else can pay tax in respect of the property. Therefore by non-acceptance of tax, the State would be the loser without any corresponding benefit either to the mortgagee or to the State. Therefore, there would be a direction to the 3rd respondent to accept tax from the petitioners in respect of the properties covered by Exts.P1 and P3 title deeds. However, it would be open to the 3rd W.P.C. No. 14517/2009. -: 2 :- respondent to endorse in the receipts to be issued for payment of tax that the property is subject matter of attachment by the civil court. The writ petition is disposed of as above. Sd/- S. Siri Jagan, Judge. Tds/ [TRUE COPY] P.S TO JUDGE.