The petitioners are persons assigned with different extent of lands situated in 'Anaviraty' Village in Devikulam Taluk, as per Exts.P1(a) and P1(b) 'pattas' issued under the Kerala Land Assignment Act and Rules framed thereunder. The petitioners were remitting land tax with respect to the land assigned, as evidenced from Ext.P2(a) and P2(b). Grievance of the petitioners is that, the 4th respondent is not accepting land tax after the year 1994- 95, without assigning any reason. It is stated that the refusal to accept land tax is on the basis that, there is discrepancy in the survey numbers mentioned in the 'pattas'. It is stated that the respondents are receiving land tax from various other persons who were given assignment within the same village. Under such circumstances the petitioners are seeking direction to rectify mistake if any in the patta and also direction to the 4th respondent to accept land tax.
2. Despite pendency of this writ petition since the year 2008 onwards, the respondents have not cared to file any counter affidavit. Learned Government Pleader submitted that he has not received any instructions from the respondents. It is not discernible about the exact reason for refusal to accept the land tax. However it is noticed that the petitioners have not approached any competent higher authority in the revenue department, raising complaint against the non- acceptance of land tax. It remains settled through various decisions of this court that acceptance of land tax will not confer any title over the property, if it is otherwise defective. It is also held in various decisions that pendency of any suit or revenue recovery proceedings will not be considered as a bar with respect to acceptance of land tax from any person in possession. It is also held in another decision that, the mere fact that one of the disputing parties had paid basic tax for any particular period will not confer any right or entitlement upon such party for continued payment of basic tax or to claim any title over the property. However, it is for the competent authority to consider the settled legal position and to take an appropriate decision in the matter. This court is of the opinion that petitioners can be relegated to the 3rd respondent for raising their grievance with respect to non-acceptance of land tax. If the 3rd respondent receives any complaint/representation in this regard from the petitioners, the same shall be considered and an appropriate decision on the question has to be taken by the said authority.
3. Therefore the writ petition is disposed of by reserving liberty to the petitioners to approach the 3rd respondent in appropriate representation/complaint. If any such representation/complaint is received from the petitioners by the 3rd respondent, the same shall be considered and an appropriate decision shall be taken with opportunity afforded to the petitioners and after perusal of relevant revenue records and other documents. A decision in this regard shall be taken at the earliest possible at any rate within a period of two months from the date of receipt of such representation.
Sd/-C.K. ABDUL REHIM JUDGE MJL