Petitioner has submitted an application for payment of land tax which was not accepted by the 1st respondent inter alia stating that there was attachment from a civil court. 2. In fact, attachment from a civil court does not preclude payment of land tax by the owner of the property. This position has been approved by this Court in Joseph Kurian V. Village Officer, 2010(3) KLT 251, Hazeena v. Tahsildar, 2010 (3) KLT 278.
Under these circumstances, this writ petition is liable to be allowed. There will be a direction to the 1st respondent to receive the land tax in respect of the property without insisting for vacating the attachment to the property.
Sd/- A.M. Shaffique, Judge.
Tds/