SREE S N TEMPLE Vs. TAHSILDAR

JUDGEMENT

(1.) THE petitioner challenges Exts. P1 and P3. Ext. P1 is a proceeding of the Tahsildar by which he has demanded land tax in respect of properties held by the petitioner until 1-1-1970. Ext. P3 is a notice of sale of immovable properties in the course of proceedings initiated under the revenue Recovery Act in enforcement of the demand under Ext. P1. THE petitioner contends that, by reason of the vesting of the land in question in terms of s. 72 (1) of the Kerala Land Reforms Act, all encumbrances which existed in respect of the land had been discharged and the petitioner was no longer liable to pay taxes due in respect of the land and proceedings under the Revenue recovery Act are not sustainable. THE Government Pleader in answer to this contention submits that the taxes demanded are those payable under S. 5 of the kerala Land Tax Act and they were not encumbrances created by the landowners, as postulated under S. 72 (1) of the Kerala Land Reforms Act, but public revenue due on the land and therefore, recoverable by attachment and sale of the defaulter's properties in terms of S. 5 and other provisions of the Revenue recovery Act. THE Government Pleader refers to the decision of the Division bench of this Court in Kurikilal Bhagavathi Devaswom v. State of Kerala , 1977 (2)I. L. R. 618.

(2.) IN the light of the decision of the Division Bench, the contention of Shri. Warrier on behalf of the petitioner on this point is unsustainable.

(3.) IN the present case the petitioner was the landlord until 1-1-1970 and the present demand is in respect of the past liability covering the period until 1-1-1970.