JOSEPH KURIAN Vs. VILLAGE OFFICER

JUDGEMENT

(1.) The petitioner seeks for a direction to the respondent to accept land tax for the year 2009-2010 with regard to the property having an extent of 5.62.5 Ares in Re-Sy. No. 16/1, Block No. 158, old Survey Nos. 100/4/3, 100/4/5/1 of Changanacherry Village. He purchased the property from one Sheeja as per Ext.Pl. The mutation was effected in the year 2008-2009 with Thandaper Account No. 13176 and Ext.P2 is the tax receipt evidencing payment of tax for the period 2008-2009. But for the subsequent year there was refusal to accept the tax on the ground that there is an attachment.

(2.) Heard the learned Counsel for the petitioner and learned Government Pleader appearing for the respondent.

(3.) The learned Counsel for the petitioner submitted that in the light of the Section 4 of the Kerala Land Tax Act, 1961 there is no inhibition for receiving the tax. Evidently the collection of land tax is for fiscal purpose and therefore the attachment cannot prevent the authority from receiving tax. Mutation has already been effected also. In the light of the judgments of this Court in similar cases, there will be a direction to the respondent. Village Officer to accept tax from the petitioner for the year 2009-2010 on production of a copy of this judgment.