IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM WEDNESDAY, THE 26^TH DAY OF JUNE 2024 / 5TH ASHADHA, 1946 WP(C) NO. 19852 OF 2024 PETITIONERS:

1 RAMACHANDRAN, AGED 52 YEARS RAHUL MANDIRAM, VENKAVILA, IRINCHAYAM P.O, THIRUVANANTHAPURAM, PIN - 695561

2 SULABHA RAMACHANDRAN, AGED 48 YEARS RAHUL MANDIRAM, VENKAVILA, IRINCHAYAM P.O, THIRUVANANTHAPURAM, PIN - 695561 BY ADVS.

G.RANJU MOHAN M.SANTHI (K/868/2011)

PYARIN B. KURUVITHADAM THEERTHA NAIR A.P.

SREEHARI M.B.

DEV NATH A.

RESPONDENTS:

1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

2 VILLAGE OFFICER ANAD VILLAGE OFFICE, PANAVOOR-PUTHENPALAM RD, ANAD, THIRUVANANTHAPURAM, PIN - 695541

3 TEHSILDAR TALUK OFFICE NEDUMANGAD, REVENUE TOWER, PAZHAVADI, NEDUMANGAD, THIRUVANANTHAPURAM, PIN - 695541 OTHER PRESENT:

SR.GP-DEEPA NARAYANAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

26.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

VIJU ABRAHAM, J.

.................................................................

W.P.(C) No.19852 of 2024 .................................................................

Dated this the 26^th day of June, 2024

JUDGMENT

Petitioners have approached this Court seeking a direction to the 3^rd respondent to take a decision on Ext.P2 request to accept land tax in respect of the property having an extent of 1 acre 68.377 cents comprised in survey no.381/9 of Anad Grama Panchayat.

2. It is averred that the petitioners are in ownership and possession of the property having an extent of 86.41 Ares comprised in re- survey no.381/9 of Anad Grama Panchayat. Petitioners submit that the property was mutated in their favour and the 2^nd respondent refused to accept tax stating that a civil dispute is pending in respect of the property. It is in the said circumstance that the petitioners have approached this Court. Thereupon petitioner has submitted Ext.P1 request before the 2^nd respondent and Ext.P3 request before the 3^rd respondent. Petitioners relying on the judgments in Sawarni v. Inder Kaur (AIR 1996 SC 2823), Thulasibhai C.C. v. State of Kerala (2010 (4) KLT 215), Vijayarajan v. Tahsildar (2013 (2) KLT SN 93 (C.No.119), Sudan v. State of Kerala (2013 (4) KLT 563) and Nevin Raju v. Basheer (2015 (3) KLT SN 4 (C.No.6) submit that pendency of a civil suit can never be a bar in accepting land tax until it is specifically restrained by an order of the court. The matter is now pending consideration before the 3^rd respondent.

3. Heard the learned Government Pleader also.

In view of the above, I am inclined to dispose of the writ petition with a direction to the 3^rd respondent to consider Ext.P2 request and finalise the same in accordance with law, taking into consideration the judgments cited supra and after affording an opportunity of being heard to the petitioners and any other affected parties including the parties in the civil suit stated to be pending consideration. A decision in this regard shall be taken within an outer limit of two months from the date of receipt of a copy of the judgment.

With the above direction, writ petition is disposed of.

Sd/-

VIJU ABRAHAM JUDGE cks APPENDIX OF WP(C) 19852/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE REPRESENTATION GIVEN TO THE VILLAGE OFFICER DATED 09-04-2024.

Exhibit P2 TRUE COPY OF THE REPRESENTATION GIVEN TO THE TEHSILDAR, NEDUMANGAD TALUK DATED

09-04-2024.

Exhibit P3 TRUE COPY OF THE 'KAIPATTU RASEETH'

OBTAINED FROM TALUK OFFICE, NEDUMANGAD DATED 12-04-2024.