Petitioner has submitted necessary application for payment of land tax with reference to his property, which is not received by the Village Officer on the ground that an attachment is pending in respect of the said property.
2. Heard the learned Government Pleader and the learned counsel appearing for the petitioner.
3. As far as attachment is concerned, the same does not prevent the revenue authorities from receiving land tax. This matter has been considered by this Court in Joseph Kurian v. Village Officer [2010(3) KLT 251].
4. Having regard to the aforesaid statement of law made by this Court, I am of the view that nothing prevents the respondent authorities from receiving the land tax payable by the petitioner.
W.P.C.No.13903/2014 2 In the result, this writ petition is disposed of as under: 2nd respondent shall receive land tax from the petitioner and shall not insist for vacating the attachment in respect of the property in question.
(sd/-) (A.M.SHAFFIQUE, JUDGE) jsr