Merely pending civil suits do not prevent the acceptance of land tax, provided the rights of other parties are safeguarded.

JUDGMENT The petitioners approached this Court aggrieved by the inaction on the part of the fourth respondent Village Officer in accepting Land Tax from the petitioners. The solitary reason stated for such non acceptance is the pendency of a civil suit, O.S.No.187/2024, and that the properties are lying contiguous without any demarcation.

2. Learned Government Pleader would confirm that non acceptance is attributable to the reasons as stated by the petitioners. Besides, it was pointed out that there are two other suits, O.S.No.188 of 2024 and 192 of 2024, pending.

3. Having heard the learned counsel for the petitioners, the learned Government Pleader on behalf of the respondents and also the learned counsel for the fifth respondent, this Court notice that there are no prohibitory orders passed in any of the suits preventing acceptance of land tax from the petitioners. It is settled that mere pendency of a civil suit is not a bar for accepting land tax. All what has to be safeguarded is to ensure that the rights of the fifth respondent is not jeopardized because of the acceptance of the land tax from the petitioners. The said purpose can be served by observing that the acceptance of the land tax will be subject to the result of the above referred suits. Acceptance of land tax will also safe guard the interest of the Government in collecting revenue.

5. In the circumstances, there will be a direction to the fourth respondent to accept land tax from the petitioners, uninfluenced by the pendency of the civil suits, expeditiously, at any rate, within a period of two weeks from the date of receipt of a copy of this judgment. Petitioners shall produce a copy of the judgment before the fourth respondent for compliance. As indicated earlier, acceptance of land tax will be without prejudice to the rights of the fifth respondent and also subject to the outcome of the suits afore referred.

Writ petition stands disposed of as above.