The petitioners claim to be the owners and in possession of the property mentioned in Ext.P1. It appears that there is a court attachment against the property and on account of the above the revenue officials refused to receive the land tax. The right if any available to the creditor or to the State will not be lost by acceptance of land tax or effecting transfer of registry based on a duly executed registered document. The revenue recovery proceedings are not a bar on a title or in the interest of a vendor. Therefore, without prejudice to the right available to any person to proceed against the property, the basic land tax shall be accepted from the petitioners.
Writ petition is disposed of as above.
Sd/-
A.MUHAMED MUSTAQUE, (Judge) Kvs/-
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