J U D G M E N T

The petitioner is aggrieved by Ext.P9 issued by the 5th respondent.

2. The petitioner is a Private Limited Company. The petitioner company is the owner in possession of different items of properties described in the paragraph 4 of the writ petition. The properties are plantation. The petitioner company has been remitting land tax in respect of the properties, as evident from Ext.P2. However, according to the petitioner, the 5th respondent refused to accept the land tax from the petitioner with effect from 2022. The petitioner submitted Ext.P8 application to the 5th respondent requesting to accept the land tax and to issue certificates like possession certificate, location certificate, FMB sketch, RR certificate, RoR certificate etc. in connection with the operation of the plantation. However, the 5th respondent rejected the said application as per Ext.P9 on the ground that TLB proceedings are pending in respect of the property. It is in these circumstances, the petitioner has approached this Court.

2. I have heard Sri.K.J.Manu Raj, the learned counsel for the petitioner and Smt.Deepa V., the learned Government Pleader.

3. Exts.P3 and P3(a) are the purchase certificates in respect of the properties. Ext.P2 is the land tax receipt. Exts.P2, P3 and P3(a) would prove prima facie title and possession of the petitioner over the properties. The petitioner has been paying tax also. The 5th respondent has been receiving the land tax from the petitioner till 2022. It is settled that the mere pendency of the ceiling proceedings cannot be a reason for not accepting the land tax in respect of the property and also issuing possession certificate showing possession.

4. Hence, the 5th respondent is directed to accept land tax from the petitioner and also issue certificates applied for in Ext.P8 within a period of one month from the date of receipt of a copy of this judgment. However, it is made clear that the mere acceptance of the land tax from the petitioner will not confer any title to the petitioner over the property and that the receipt of the land tax shall be subject to final outcome of the land ceiling proceedings.

The writ petition is disposed of as above.