P RUKHIYA Vs. VILLAGE OFFICER

JUDGEMENT

(1.) THE petitioner is seeking for a direction to the respondents to accept the land tax and issue basic tax receipt and possession certificate in the name of the petitioner with respect to the property having an extent of 43.3 cents in re- survey Nos.11/2 and 234/3 part of Moorkanadu Village.

(2.) WHEN the petitioner approached the Village Officer he was given a reply as per Ext.P6 informing that in the light of the subsisting attachment the same cannot be accepted and only after lifting the attachment and producing the order the amount can be accepted. In fact the petitioner points out in the Writ Petition that a suit was instituted against the son of the petitioner as O.S.No.101 of 2012 before the Sub Court, Tirur and the property of the petitioner was attached. Thereafter she filed a claim petition before the Sub Court as I.A.No.1042 of 2012 and the attachment was lifted as per Ext.P2 order. Ext.P3 is the copy of the Encumbrance certificate showing the entry of order lifting the attachment.

(3.) IN that view of the matter there cannot be a refusal to receive the tax. With regard to the issue of possession certificate petitioner will move the authorities concerned after getting the order in the claim petition.