Tax payments must be accepted irrespective of property attachments or pending disputes regarding title.

J U D G M E N T

The petitioner has approached this Court seeking the following relief:

“to issue a writ of mandamus or any other appropriate writ or order or direction directing the 3rd respondent to accept basic tax from the petitioners in respect of 4.39 cents of land in Re-survey No.466/8 in Puthupariyaram Village in Palakkad District as requested in Ext.P3 within a time frame to be fixed by this Hon'ble Court.”

2. It is submitted by the learned counsel for the petitioner that the pendency of a civil suit or an attachment over the property cannot be a reason to refuse receipt of land tax since the petitioner had been paying tax in respect of the property. It is stated that an attachment in a money decree which stands stayed in appeal is being raised as a ground for refusing to accept land tax.

3. The learned Government Pleader would submit on instructions that Ext.P1 document produced by the petitioner would show that there is an attachment over the property in question and that it is in the above circumstances, that the basic tax has not been accepted from the petitioner. It is further stated that it is only in 2018 that the petitioner has approached the authority seeking payment of the basic tax.

4. Having considered the contentions advanced on either side, I am of the opinion that the reasons stated for not accepting basic tax from the petitioner, who had admittedly being paying the tax, in respect of the property cannot be countenanced. The reasons for the delay in approaching the authorities has been pointed out by the petitioner in Ext.P3 request made by him before the 3rd respondent.

5. In the above view of the matter, the stand taken that the basic tax cannot be accepted from the petitioner due to the attachment over the property cannot be countenanced. The 3rd respondent is directed to receive basic tax from the petitioner within two weeks from the date of receipt of a copy of this judgment. It is made clear that this will be without prejudice to dispute, if any, with regard to the title in respect of the property.

The writ petition is ordered accordingly.