Antony K.J v. the District Collector, Ernakulam
Case brief
What is this about?
The petitioner challenged the refusal to accept tax and issue a possession certificate due to pending recovery proceedings by his vendor. The court relied on precedent to allow the petitioner to pay tax or seek the certificate without prejudice to the pending proceedings.
What did the court decide?
Petitioner directed to approach 2nd respondent for tax payment or possession certificate; acceptance shall not prejudice pending proceedings.