The petitioner is a Church and is aggrieved by the action of the respondents in not accepting land tax for properties said to be belonging to the Church and covered by Exts.P-1 to P-1(b). The only prayer in the writ petition is for a direction to the respondents to accept land tax for the properties covered by Exts.P-1 to P-1(b) from the petitioner regularly. 2. A counter affidavit has been filed on behalf of the respondents wherein it is stated that there are ceiling proceedings, in terms of the Kerala Land Reforms Act, that have been initiated against Dr.K.P.Yohannan, who is the trustee of the trust which is in possession of the lands in question. The case of the respondents before the Taluk Land Board is that, the properties that are shown to be in the possession of the trust are in fact properties belonging to Dr.K.P.Yohannan and, therefore, includable among the properties owned by him for the purposes of the ceiling case before the Taluk W.P.(C).NO.14560/2010 2 Land Board. It is pointed out that it is on account of the pendency of the ceiling case against Dr.K.P.Yohannan that the respondents are not accepting tax from the petitioner.
3. I have heard Sri.P.Haridas, the learned counsel appearing on behalf of the petitioner as also Smt.Susheela R. Bhatt, the learned Special Government Pleader (Revenue) appearing on behalf of the respondents.
On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I feel that insofar as no prejudice will be caused to the respondents by the acceptance of land tax from the petitioner, who is stated to be in possession of the lands as of now, the writ petition can be disposed with a direction to the respondents to accept land tax for the properties covered by Exts.P-1 to P-1(b) from the petitioner if it is found to be holding the lands in question and without prejudice to the contentions of the respondents before the Taluk Land Board. Accordingly, I direct the respondents to accept land tax for the properties covered by Exts.P-1 to P-1(b) from the petitioner, without prejudice to their contentions in respect of the W.P.(C).NO.14560/2010 3 said properties before the Taluk Land Board in the Ceiling case referred to above, and after ensuring that the petitioner is in fact having possession of the said properties.
A.K.JAYASANKARAN NAMBIAR JUDGE prp