1. Refusal to accept tax under the provisions in the Kerala Land Tax Act from the first petitioner, in respect of the property covered by Ext.P1 Sale Deed (which is also a subject matter of Exts.P2 and P3 verdicts passed by the competent civil courts) made the petitioner to approach this Court by filing this writ petition.

2. Mr. K.Jayakumar, the learned Senior Counsel appearing for the petitioner submits that there is absolutely no rhyme or reason on the part of the respondents to refuse the tax to be accepted from the first petitioner. The sequence of the events as narrated in the writ petition shows that the first petitioner has derived the title from Ext.P1 title deed of the year 1994. The sale effected as per the said deed was the subject matter of challenge before the civil courts at the instance of somebody else and the suit was decreed against the first petitioner herein. This made the first petitioner to challenge the same by filing appeal and after considering the same, the verdict passed by the trial court was set aside and the matter was remanded for fresh consideration as specified, pointing out that, the first plaintiff ought to have actually demanded for p