(1.) Petitioner submits that the property covered by Ext. P1 tax receipt and Ext. P2 possession certificate, belongs to him and that till now he has paid tax in respect of the property. It is stated that in 2008 he made Ext. P3 application to the first respondent to accept land tax and also issue a possession certificate. That was declined by the first respondent on the ground that the second respondent has requested the first respondent not to accept tax or issue possession certificate to the petitioner for the reason that the petitioner has incurred certain liability to the second respondent bank.
(2.) On behalf of the 2nd respondent, what they submit is that mortgaging the property the petitioner has availed of liabilities and that the same properties were again mortgaged in favour of the Life Insurance Corporation of India. It is stated that on account of the cheating that the petitioner committed they have already filed criminal complaint against the petitioner and that the case is pending before the Criminal Court. It is also stated that it is because of this that Ext. R2(c) complaint was made to the first respondent requesting not to accept tax or issue possession certificate.
(3.) The petitioner has not disputed the liability to the Bank. However, he being the owner of the property when he tenders the tax, that is due in respect of the property, the first respondent is liable to accept the same. It is also rightly contended that request for possession certificate is also liable to be allowed for the reason that so long as he is in possession, the certificate is liable to be issued certifying the same.