Petitioner has approached this Court complaining that land tax is not being received by the revenue authorities on the allegation that civil suit is pending. This approach of the revenue authorities does not appear to be correct. Payment of land tax is for fiscal measures and will not confer any right on any particular party. If at all any correction has to be effected on the basis of the decision of civil court, necessary changes can be effected under Transfer of Registry Rules. Ext. P4 therefore is liable to be set aside. Under these circumstances, there will be a direction to the respondent authorities to receive the land tax of the petitioner and Ext. P4 is hereby set aside.
Sd/- A.M. Shaffique, Judge.
Tds/