The court establishes that an ongoing property attachment does not preclude the acceptance of land tax payment.

JUDGMENT

Petitioner's request for acceptance of land tax is not being acted upon by the respondent, citing an attachment over the property by the Family Court, Ernakulam. According to the learned counsel, the Original Petition bearing no.2390/2022 of the Family Court, Ernakulam has been disposed of, vide Ext.P2 judgment.

2. This Court notice that the pendency of an attachment, by itself, is no reason to refuse acceptance of land tax. Petitioner claims title to the property vide Ext.P1 sale deed. On the strength of the same, the petitioner is entitled in law to pay land tax. The acceptance of land tax will not in any manner affect the validity of the attachment or its effectiveness. If the attachment is valid, the same will continue to be so, dehors the acceptance of the land tax from the petitioner.

3. In the circumstances, there will be direction to the respondent to accept land tax of the petitioner, unmindful of the attachment in the property. The above exercise shall be completed within a period of three weeks from the date of production of a copy of this judgment. Petitioner will produce a copy of this judgment before the respondent, for compliance.

This Writ Petition will stand disposed of, as above.

Sd/-