1. Petitioners have approached the revenue authorities for effecting mutation in respect of the property purchased by them which was not considered on the ground that there is a revenue attachment. Learned counsel for the petitioners relies on a decision in Thulasibhai v. State of Kerala (2010 (4) K.L.T. 215) in order to contend that any attachment to the property will not prevent the revenue authorities in effecting mutation of the property. Any attachment will only be an enumbrance in respect of the property and will not effect payment of tax for effecting mutation, which is only for the purpose for fiscal measures.
2. Under these circumstances, the third respondent is directed to effect mutation of the property of the petitioners, despite any attachment in respect of the said property, after complying with W.P.(C)No.13412 of 2014 -:2:-
the procedure prescribed.
Writ petition is disposed of accordingly.
A.M.Shaffique, Judge.
sl.