IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 12TH DECEMBER 2011 / 21ST AGRAHAYANA 1933 WP(C).No. 33078 of 2011(H) ---------------------------------------- PETITIONER(S): ------------------------ N.SUKUMARAN NAIR,S/O.NEELAKANDHA PILLAI, SUKESH BHAVAN,MUTTUKONAM,KUDAVOOR P.O, THIRUVANANTHAPURAM DISTRICT. BY ADV. SRI.S.D.ASOKAN RESPONDENT(S): --------------------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2. THE DISTRICT COLLECTOR,COLLECTORATE, THIRUVANANTHAPURAM 695 001. 3. THE TAHSILDAR, THIRUVANANTHAPURAM TALUK, THIRUVANANTHAPURAM DISTRICT 695 001. 4. THE VILLAGE OFFICER, MELTHONNAKKAL VILLAGE, THIRUVANANTHAPURAM - 695 001. R1 TO R4 BY SR. GOVERNMENT PLEADER SMT. M.J.RAJASREE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.33078/2011 H APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1. TRUE COPY OF THE OF THE DECREE DATED 12.7.1991 PASSED BY THE ADDITIONAL SUB COURT AT ATTINGAL IN O.S NO.164/1991. EXHIBIT P2. TRUE COPY OF THE ORDER DATED 29.6.2002 PASSED BY THE COURT OF SUB JUDGE, ATTINGAL IN E.P NO.49/2000. EXHIBIT P3. TRUE COPY OF THE TAX RECEIPT NO.0216140 DATED 31.1.2007 ISSUED BY THE 4H RESPONDENT. EXHIBIT P4. TRUE COPY OF THE TAX RECEIPT NO.0921598 DATED 11.6.2007 ISSUED BY THE 4TH RESPONDENT. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss ANTONY DOMINIC, J. ---------------------------------------------------- W.P.(C) No. 33078 OF 2011 ----------------------------------------------------- Dated this the 12th day of December, 2011 J U D G M E N T Petitioner claims to be the owner of a property having an extent of 4.04 Ares comprised in Sy.No.80/4-1 and 3.10 Ares of property comprised in Sy.No.80/3 in Melthonnakkal Village. It is his case that there was an attachment over the said property in a suit filed by the State Bank of India, Mangalapuram Branch. Subsequently the E.P. filed by the Bank was dismissed by order dated 29.6.2002. However, despite the dismissal of the E.P. respondents 3 and 4 are refusing to accept the tax on the ground that the attachment still remains in force. It is therefore this writ petition is filed. 2. First of all, even if it is accepted that the attachment over the property is still in force, I see no reason to decline acceptance of tax and it has been so held in Anwar M. Ease v. District Collector, Ernakulam W.P.(C) No. 33078 OF 2011 :2 : (2010 (1) KLT 747). Further the petitioner himself says that attachment with respect to the execution petition is dismissed on 29.6.2002 and it is therefore no longer in force. For these reasons I dispose of the writ petition directing that it will be open to the petitioner to tender the tax in respect of the property before the 4th respondent, in which event the tax shall be accepted by him. The writ petition is disposed of accordingly. Sd/- ANTONY DOMINIC, JUDGE ul/- [true copy] P.S. to Judge