Petitioner has approached this Court complaining about non-receipt of basic tax by the revenue authorities. According to him, he has acquired the property by virtue of an assignment made by his father in the year 1980. It is also stated that he obtained Ext.P1 purchase certificate dated 17/06/1982 in respect of the said property.
2. In the statement filed by the second respondent, it is inter alia stated that the third respondent did not receive tax on the ground that Taluk Land Board case No.1087/73 relating to the property is pending before the Sub Collector. Apparently, the assignment was made by the petitioner’s father after the initiation of proceedings pending before the Taluk Land Board. In fact, there is restriction for assignment of land involved in the Taluk Land Board proceedings.
W.P.C.No.28855/2014 2 Under such circumstances, though the petitioner had subsequently obtained purchase certificate, it is apparently based on the assignment deed executed by his father. The validity of such assignment is in question on account of the pendency of the Taluk Land Board case. Under such circumstances, I do not think that there is any illegality on the part of the 3rd respondent to have refused to receive the tax. Petitioner will be entitled to pay tax only after the disposal of the Taluk Land Board proceedings.
In the result, this writ petition is dismissed.
(sd/-) (A.M.SHAFFIQUE, JUDGE) jsr