Property owners have the right to pay land tax, and tax authorities cannot refuse payment without legal justification.

The petitioners are aggrieved by the non acceptance of tax by the 4 th respondent with respect to their properties. The petitioners own properties having an extent of (82 cents and 1.42 acres) 2.24 acres in Sy No.120/4 of Valavannur Village. According to the petitioners, the properties were originally assigned to their predecessors in interest, namely, Sri. Muhammed Kutty and Sri. Maliekkal Attakkoya Thangal.

They were issued with pattas. Thereafter, they assigned the properties to the petitioners by registered documents, the details of which have been given in paragraphs 6 to 9 of the writ petition. After the petitioners purchased the properties, they paid the land tax till 2017. Thereafter, the 3rd respondent did not accept the land tax stating that the property is a puramboke land. It is in the above circumstances, the petitioners have approached this Court.

2.I have heard Sri. Renjith Thampan, the learned Senior Counsel instructed by Sri. V.M.Krishnakumar, the learned counsel for the petitioners, and Smt.Deepa V, the learned Government Pleader.

3.The petitioners obtained title over the properties by way of registered documents executed by their predecessors. The petitioners have also given the details of the pattas obtained by their predecessors in the writ petition. Exts.P2 to P5 would show that the petitioners have been paying tax in respect of the properties till 2017. These facts prima facie establish the petitioners title and possession over the property.

4. In Ext.P6 letter issued by the 3 rd respondent to the District Collector, it is stated that pattas issued to the predecessors in interest of the petitioners were only a provisional one. It is further stated that in the revenue records, the properties are still shown as puramboke land.

It is settled that when the land holders offer to pay the basic tax on land, the officer assigned with the duty to collect the same has no authority to refuse it. Refusal to accept tax by the revenue officials on the premises of some pending enquiry or some disputes as to the title, is not permissible. Every property owner, as long as the property remains under his ownership, is entitled to pay the tax and to exercise all right of the ownership. If the respondents have a claim that the property in question is a puramboke land, it is up to them to proceed in accordance with law. But the 4th respondent cannot refuse the acceptance of the land tax from the petitioners in respect of the property. Hence, the 4th respondent is directed to accept the land tax from the petitioners in respect of the properties mentioned above. However, the mere payment of tax will not confer any title over the properties to the petitioners.

The Writ Petition is allowed as above.