IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 25TH AUGUST 2009 / 3RD BHADRA 1931 WP(C).No. 13375 of 2008(P) -------------------------- PETITIONER(S): --------------- 1. MOHAMMED ALI ISMAIL SAIT, S/O.ISMAIL MOHAMMED KASIM SAIT, 4B,SOUTH AVENUE APARTMENT,MAHAKAVI BHARATHIYAR ROAD, ERNAKULAM. 2. ABDUL SATHAR ISMAIL SAIT, S/O.ISMAIL MOHAMMED KASIM SAIT, HOUSE NO.84.651 C,THATTARAKKAL PARAMBU, NEAR CIVIL STATION,CALICUT. 3. ABDUL NAZAR ISMAIL SAIT,S/O.ISMAIL MOHAMMED KASIM SAIT,SC,PALCON HEIGHTS, SOUTH JANATHA ROAD, PALARIVATTOM,ERNAKULAM. 4. THAHAR BABU ISMAIL SAIT, S/O.ISMAIL MOHAMMED KASIM SAIT, SANGEETHAM APARTMENTS, 3, NEAR SHIPYARD, ALTANTIS,M.G.ROAD,ERNAKULAM-682015. 5. KHALID ISMAIL SAIT, S/O.ISMAIL MOHAMED KASIM SAIT, C.REGAL ENCLAVE, VAZHAKALA,THRIKKAKARA,ERNAKULAM. BY ADV. SRI.N.SUBRAMANIAM SRI.M.S.NARAYANAN RESPONDENT(S): --------------- THE VILLAGE OFFICER, ERNAKULAM VILLAGE, DISTRICT COURT COMPLEX, ERNAKULAM. GOVT. PLEADER SHRI.DILIP MOHAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================== W.P(C).No.13375 of 2008 ================== Dated this the 25th day of August, 2009 J U D G M E N T The petitioners are the owners of 7.700 cents of land in Sy.No.1678/01, 1.930 cents in Sy.No.1678/2 and 0.180 cents in Sy.No.1678/3 of Ernakulam Village, totallng 9.810 cents. The petitioners' grievance in this writ petition is that the respondent is refusing to accept land tax in respect of the said property. 2. The contention of the learned Government Pleader on behalf of the respondent is that the property is the subject matter of a civil suit, in which, there is an attachment on the property and, that is why land tax has not been accepted. 3. Attachment in a civil suit does not in any way affect the title to the property and entitlement or liability of the owners of the property to pay land tax in respect of the same. Therefore, there is no justification for refusing to accept land tax in respect of the property on the ground that in a civil suit there is an attachment by Court in respect of the property. Accordingly, this writ petition is disposed of with a direction to the respondent to accept land tax when tendered by the petitioners or their subsequent assignees and issue receipt for the same. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2 W.P.(C). No. 13375/08. APPENDIX PETITIONER'S EXHIBITS: P1. COPY OF THE JUDGMENT IN O.S.NO.462/2002 OF THE SUB COURT, ERNAKULAM. P2. COPY OF THE AWARD PASSED BY LOK ADALATH. P3. COPY OF THE SUPPLEMENTARY AWARD PASSED BY THE LOK ADALATH. P4. COPY OF THE LETTER ISSUED BY THE LOK ADALATH TO THE SUB REGISTRAR, ERNAKULAM. P5. COPY OF THE ENCUMBRANCE CERTIFICATE. Sdk+ ///True copy/// P.A. to Judge