(1.) Petitioner has purchased property as per Exts. P1 to P3. The revenue officials refused to accept land tax and also issue possession certificate on the ground that the petitioner has contravened the provisions of the Act 28 of 2008. I am of the view that, that cannot be treated as a reason to refuse land tax and issue possession certificate. Therefore, there shall be a direction to the fourth respondent Village Officer to receive land tax and issue possession certificate to the petitioner forthwith.