Payment of land tax does not affect ownership rights or titles disputed by the government.

Judgment

Heard Sri.M.P.Ashok Kumar, the learned counsel appearing for the petitioners and Sri.M.A.Asif, the learned Government Pleader appearing for the respondents.

2. The petitioners’ purchased different parcels of land as per different sale deeds executed on the very same day. The lands purchased form part of a large tract of land 60.20 acres in extent. After the petitioners purchased the land, they availed loans from various banks on the security of the land. The grievance voiced by the petitioners in these writ petitions is that the Village Officer, Kalpetta Village is not receiving basic tax from the petitioners, though basic tax for the year 2008 – 2009 was received from them.

2. The learned Government Pleader submits on instructions that the respondents dispute title of the petitioners over the land and that is the reason why basic tax was not received from the petitioners. The learned counsel appearing for the petitioners submits that the District Collector, Wayanad has in the letter dated 8.10.2009 sent to the Land W.P.(C) No.29585/2009 &

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Revenue Commissioner stated that there is no illegality in receiving land tax from the petitioners. A copy of the said letter was made available to me for perusal. The District Collector has in the said letter stated that the enquiry being conducted against the petitioners is in progress and that basic tax can be received from the petitioners without prejudice to the rights of the Government. Payment of revenue by the petitioners will not confer title on them if otherwise they have no title to the lands in their possession. The mere payment of land tax by the petitioners will not also affect the rights of the Government if the Government has paramount and superior title. In such circumstances, I dispose of these writ petitions with a direction to the Village Officer, Kalpetta to receive land tax from the petitioners for the current financial year and also for the succeeding financial years without prejudice to the rights of the Government. It is clarified that payment of land tax by the petitioners on the strength of this judgment will not affect the rights, if any, that the Government have over the lands belonging to the petitioners. It is also clarified that nothing contained in this judgment will stand in the way of the W.P.(C) No.29585/2009 &

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Government from proceeding against the petitioners in accordance with law, if the Government have title over the lands.

P.N. RAVINDRAN Judge vaa