IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 24TH JUNE 2010 / 3RD ASHADHA 1932 WP(C).No. 17073 of 2010(H) -------------------------- PETITIONER(S): --------------- SAJI HASSAN, AGED 43 YEARS, S/O.MUHAMMAD HASSAN, VELLITHANATHU HOUSE, VAZHAPPALLY EAST VILLAGE, CHANGANACHERRY TALUK. BY ADV. SRI. K.SHAJ SRI.SAJJU.S RESPONDENT(S): --------------- VILLAGE OFFICER, VAZHAPPALLY EAST VILLAGE, CHANGANACHERRY. GOVT. PLEADER SRI. P.N. SANTHOSH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 17073 of 2010 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 24th day of June, 2010. J U D G M E N T The petitioner is the owner of certain properties, which are the subject matter of this writ petition. The petitioner's grievance in this writ petition is that land tax is not being accepted in respect of the property on the ground that there are attachments by two civil courts on the property, the details of which are given in Ext. P2. According to the petitioner, the attachments do not prohibit acceptance of land tax. 2. The learned Government Pleader submits that although there is no prohibition in the statute against acceptance of land tax in respect of a property which is the subject matter of attachments by civil courts, without orders from the court, the Village Officer cannot accept tax. 3. I have heard both sides. 4. Notwithstanding attachments, the petitioner continues to be the owner of the property, of course, subject to attachment. Land tax has to be paid by the owner of the property. In fact, the person who obtained the attachment cannot pay land tax in respect of the property. Land tax is revenue due to the Government. Nobody can prevent revenue due to the Government on the land being collected. In the above circumstances, notwithstanding attachment, I do not think that the respondent can refuse to accept tax in respect of the property from the owner. Accordingly, the writ petition is disposed of with a direction to the respondent to accept land tax in respect of the property from the petitioner provided the petitioner is the owner of the property. W.P.C. No. 17073/2010 -: 2 :- However, it would be open to the respondent to endorse in the receipt for land tax the fact that the property is subject matter of attachment. Sd/- S. Siri Jagan, Judge. Tds/ [TRUE COPY] P.S TO JUDGE.