The petitioners' properties were included in a land ceiling proceedings. The petitioners submit that they all have approached the Land Board under Section 85(8) of Kerala Land Reforms Act and the claims were sustained. Ext.P2 is the order. The petitioners submit that the Village Officer is refusing to accept the land tax from the petitioners citing that the properties are included in a ceiling proceedings.
2. The pendency of a ceiling proceedings if any is not a ground to deny payment of basic tax in respect of a property. If the petitioners are in possession of the properties necessarily basic tax shall be accepted. The petitioners submit that proceedings under Section 85(8) has become final. Considering the facts and circumstances of the case, there shall be a direction to the revenue officials WP(C).No.29084/2014-I.
2 to accept the basic tax from the petitioners. However it is made clear that this will be subject to final decision if any in the ceiling proceedings.
Writ petition is disposed of as above.
Sd/-
A.MUHAMED MUSTAQUE, (JUDGE) Kvs/-
// true copy //