LAWS(KER)-2012-11-248

KOMALA P.S Vs. TAHZILDAR

Decided On November 16, 2012
Komala P.S Appellant
V/S
Tahzildar Respondents

JUDGEMENT

(1.) THE Writ Petition is filed by the petitioner arraying the Tahsildar, Kodungallur as the 1st respondent and the Village Officer, Chenthrappinni Village as the 2nd respondent, seeking for a direction to the said respondents to accept the land tax in respect of the property covered by Exhibit P1 and P1(a) within a time frame.

(2.) IT is stated in paragraph No.5 of the Writ Petition that earlier revenue recovery proceedings were initiated and finally the issue was adjudicated in W.P.(C)No.30668/09 and this Court recorded the submission made by the respondent therein that the transfer of property in favour of the petitioner was made prior to the date when the amount sought to be recovered has fallen due and the said property is not liable to be proceeded against. Recording the same the Writ Petition was disposed of as per Exhibit P3 judgment.

(3.) THE learned Government Pleader on getting instructions submitted that the representation said to have been filed by the petitioner, a copy of which is produced as Exhibit P5, has not been received by the 1st respondent. In the written instructions, it is stated that basic tax of the property for the financial year 2010-11 had been remitted by the petitioner on 30.9.2010. Thereafter the petitioner had not approached the Officials to remit land tax for the succeeding years and there was no denial on the part of the Village Officers on acceptance of land tax.