IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN TUESDAY, THE 2ND FEBRUARY 2010 / 13TH MAGHA 1931 WP(C).No. 12918 of 2008(K) --------------------------------------- PETITIONERS: --------------------- 1. ANWAR.M.EASA, PUTHUPARAMBIL HOUSE, KAKKANAD, KOCHI-21. 2. RUSSEL M.EASA, 3/469, VALAVI VAULT, CHEMBUMUKKU, KOCHI-21. BY ADV. MR.V.P.SUKUMAR. RESPONDENTS: ------------------------ 1. THE DISTRICT COLLECTOR, ERNAKULAM. 2. THE TAHSILDAR, KANAYANNUR TALUK, ERNAKULAM. 3. THE VILLAGE OFFICER, VAZHAKKALA, ERNAKULAM DISTRICT. 4. THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY, LAND REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R4 BY GOVERNMENT PLEADER MR. A.J. VARGHESE. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.12918/2008-K: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE R.R NOTICE DTD. 15/06/2005 ISSUED TO THE PETITIONER BY THE R.2. EXT.P.2: COPY OF THE JUDGMENT DTD. 17/08/2005 PASSED BY THIS HON'BLE COURT IN W.P.(C).NO.24287/2005. EXT.P.3: COPY OF THE ORDER DTD. 05/03/2007 PASSED BY THIS HON'BLE COURT IN W.P.(C).NO.7280/2007. EXT.P.4: COPY OF THE LETTER DTD. 25/05/2007 SENT TO THE R.1. BY THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, ERNAKULAM. EXT.P.5: COPY OF THE INTERIM ORDER DTD. 05/11/2007 PASSED BY THIS HON'BLE COURT IN W.P.(C).NO.32680/2007. EXT.P.6: COPY OF THE JUDGMENT DTD. 11/01/2008 IN W.P.(C).NO.32680/2007. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------- W.P(C).No.12918 OF 2008 ------------------------------------------- Dated this the 2nd day of February, 2010 JUDGMENT “C.R.” 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 will 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 WPC.12918/08 2 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 (Ext.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. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge. kkb.04/02.