Petitioner approached this Court on account of refusal to accept basic tax in respect of the properties situated in Survey Nos.72/2B and 75/1 and also in Survey Nos.107 and 121/1 in Vengoor amsom in Kizhatoor desom in Melattur village. The revenue officials refused to receive the basic tax on account of the involvement of the property in O.S.No.115 of 2004 on the file of Sub Court, Manjeri.
I am of the view, pendency of civil litigation cannot be a reason to deny payment of basic tax unless the civil court passed an order interdicting the authorities from receiving the basic tax. In view of the above, the Writ Petition is disposed of directing the respondents to accept basic tax from the petitioner. However, it is subject to the outcome of the civil suit.
Sd/-
A.MUHAMED MUSTAQUE, JUDGE.
Sbna/15/10/14