----------------------- The petitioner has approached this Court on account of the refusal to accept basic tax in respect of the property owned by him situated in Sy.No.724/3 of Maradu Village, Kanayannur Taluk. The petitioner submits that he has remitted the land tax for the previous year, however this year the 2nd respondent without any reason refused to accept basic tax.
2. The learned Government Pleader on instructions would submit that there is an attachment against the property by the competent court and therefore, basic tax cannot be accepted. The right available to the third party or State to proceed against the property will not be lost on account of acceptance of basic tax. Therefore, there shall be a direction to the 2nd respondent to accept basic tax from the petitioner. However it is made clear that this will be subject to right of third party/State to proceed against the petitioner in accordance with law.
The writ petition is disposed of as above.
A.MUHAMED MUSTAQUE, JUDGE jm/