Payment of land tax can be accepted despite an injunction as it does not impede ongoing civil litigation rights.

JUDGMENT

The Petitioners who are co owners of an extent of 17 cents of land in R.S.No:149/1 of Chirakkal village, Kannur Taluk have filed this Writ Petition Challenging the action of the 3rd respondent in not accepting land tax in respect of the said property on the ground of order of injunction in a civil suit filed by the 4th respondent. As directed by this Court, the petitioner has produced the copy of the order of injuction in O.S.No.120/2022 on the files of the Munsiff's Court, Kannur along with I.A.No 1 of 2023. By the said order, the petitioners have been injuncted from trespassing into the plaint schedule property and committing any waste therein.

2. Heard the Counsel for the petitioners, the learned Government Pleader and the learned counsel for the 4th respondent.

3. By the order in IA No: 2/2022 in OS No :

120/2022, the petitioners have been restrained from trespassing into the plaint Schedule Property and from committing any act of waste therein. There is no prohibition therein for the petitioners in remitting land tax in respect of the property covered by Exts.P1 and P3. Accordingly, there will be a direction to the 3rd respondent to accept land tax from the petitioners, provisionally, in respect of the property covered by Exts.P1 and P3 within a period of one month from the date of receipt of a copy of this judgment. It is made clear that the acceptance of land tax from the petitioners will not impede any of the rights of the 4th respondent in the pending civil litigation. The remittance of land tax is only for fiscal purposes and will not, in any way, affect any civil proceedings.

The writ petition is disposed of accordingly.

Sd/- MURALI PURUSHOTHAMAN JUDGE SB APPENDIX PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE PARTITION DEED NO 321 OF

2019 DATED 8.2.2019 OF S.R.0.KANNUR ALONG WITH THE PLAN Exhibit P2 A TRUE COPY OF THE LAND TAX RECEIPT ISSUED BY THE VILLAGE OFFICER, CHIRAKKAL VILLAGE , THE THIRD RESPONDENT HEREIN DATED 9.10.2020 IN FAVOUR OF THE PETITIONERS HEREIN AND THEIR MOTHER K.USHA Exhibit P3 A TRUE COPY OF THE RELEASE DEED BEARING NO.

1775/20 DATED 16.11.2020 EXECUTED BY SMT.K.USHA IN FAVOUR OF THE PETITIONERS Exhibit P4 THE TRUE COPIES OF THE LAND TAX RECEIPTS IN RESPECT OF THE LAND TAX PAID BY THE PETITIONERS REGARDING THE SAID PROPERTY DATED 1.1.2021 ISSUED BY THE 3RD RESPONDENT Exhibit P5 THE TRUE COPIES OF THE LAND TAX RECEIPTS IN RESPECT OF THE LAND TAX PAID BY THE PETITIONERS REGARDING THE SAID PROPERTY DATED 30.12.2021 ISSUED BY THE 3RD RESPONDENT Exhibit P6 THE TRUE COPIES OF THE LAND TAX RECEIPTS IN RESPECT OF THE LAND TAX PAID BY THE PETITIONERS REGARDING THE SAID PROPERTY DATED 4.5.2022 ISSUED BY THE 3RD RESPONDENT Exhibit P7 THE PETITIONERS HAVE ALSO OBTAINED THE POSSESSION CERTIFICATE IN RESPECT OF THE SAID PROPERTY FROM THE VILLAGE OFFICER CHIRAKKAL,THE 3RD RESPONDENT HEREIN DATED

24.8.2022 A COPY Exhibit P8 A TRUE COPY OF THE DETAILS OF THE THANDAPPER ACCOUNT IN RESPECT OF THE PETITIONERS' PROPERTY DATED 19.1.2023 ISSUED BY THE 3RD RESPONDENT Exhibit P9 A TRUE COPY OF THE RECEIPT ISSUED BY THE THIRD RESPONDENT DATED 10.5.2023 ACKNOWLEDGING THE RECEIPT OF THE REPRESENTATION SUBMITTED BY THE 2ND PETITIONER DATED 10.5.2023 Exhibit P10 A TRUE COPY OF THE SAID REPRESENTATION SUBMITTED BY THE 2ND.PETITIONER DATED

12.5.2023 BEFORE THE 2ND RESPONDENT Exhibit P11 A TRUE COPY OF THE JUDGEMENT IN O.S.NO.228 OF 2018 OF THE MUNSIFF'S COURT ,KANNUR DATED

17.12.2021 Exhibit P12 A TRUE COPY OF THE PLAINT IN O.S. NO.120 OF

2022 BEFORE THE MUNSIFF'S COURT, KANNUR Exhibit P13 TRUE COPY OF THE WRITTEN STATEMENT FILED BY THE PETITIONERS HEREIN WHO ARE DEFENDANTS 4 AND 3 IN THE SAID SUIT O.S.NO.120 OF 2022 BEFORE THE MUNSIFF'S COURT KANNUR Exhibit P14 TRUE COPY OF THE NOTICE OF INJUNCTION, THE AFFIDAVIT AND PETITION INCLUDING THE SCHEDULE THERETO AND THE ORDER OF INJUCTION ALONG WITH THE SCHEDULE OF PROPERTY IN I.A .NO,2/2022 IN O.S.NO,120/2022 BEFORE THE MUNSIFF' S COURT KANNUR DATED 5/04/2022