Roy Antony vs The District Collector, The Thahsildar (Revenue Recovery), The Village Officer and The Welfare Fund Inspector

Antony Dominic, J.—Petitioner claims to be the owner of 4.45 Ares of land in survey Nos. 22/18A and 22/15B of Kullckal village, Alappuzha. His grievance is that the Respondents refused toaccept tax in respect of his property on the ground that therecovery proceedings at the instance of the fourth Respondent are pending against him.

Even it is accepted that the proceedings under the Revenue Recovery Act was pending, still being the owner of the property, in whose favour the land is mutated, the Petitioner is entitled to pay tax and if such amount is paid, the Respondents are liable to accept it.Therefore, writ petition is disposed of, directing that, if the Petitioner tenders payment of tax in respect of his property, the same will be accepted by the Respondents. However, it is clarified that this judgment will not stand in the way of the Respondents in continuing the recovery proceedings nor will it affect the right of the Petitioner to challenge the recovery proceedings.