Sayed Hashim Tangal vs The Village Officer

Antony Dominic, J.—Petitioner complains that Respondent declined to accept tax in respect of his property situated in Sy. No. 945/1, 4 and 2 of Rameswaram Village. However, a reading of Ext.P2 shows that the document of title on the basis of which Petitioner tendered payments covered the property in Sy. No. 945/1 and 3 of Rameswaram Village, and that, it was therefore that tax was declined to be accepted.

It is the case of the Petitioner that initially the property was in Sy. No. 945/1 and 3, and that, subsequently on partition, the property was sub divided. It is stated that, on sub division, separate survey numbers were assigned and it is those survey numbers which are now shown in the thandaper account.

If that be the case, it is for the Petitioner to satisfy the Village Officer. On production of such documents as are available with the Petitioner, if the Village Officer is satisfied about the genuineness of the claim raised by the Petitioner, it is for the Village Officer to consider whether tax can be accepted as contended by the Petitioner.

Therefore, I clarify that, it ill be open to the Petitioner to produce documents to prove his case that the property initially situated in Sy. No. 945/1 and 3 were sub divided, and it was therefore that, new survey numbers were assigned to the Petitioner. It is directed that, if the Petitioner produces such documents, that will be examined by the Village Office,r and if the Village Officer is satisfied about the case of the Petitioner, it will be open to the Village Officer to accept tax as well.

Writ petition is disposed of as above.