Nevin Raju v. S.Basheer & Others [2015 (3) KLJ 197] , Tulasibhai v. State of Kerala [2010 (4) KLT 215], Sudan K.K. & Others v. State of Kerala [2013 (4) KLT 563] etc, that even pendency of revenue recovery proceedings, attachment proceedings etc, against the defaulter in respect of the property concerned or pendency of civil suit concerned etc. cannot be the legal basis for refusing to accept land tax from the party concerned. It is also trite that mere grant of mutation and transfer of registry and mere acceptance of basic land tax from the party concerned, will not in any manner amount to grant of title and such actions of mutation, acceptance of basic land tax are only for the fiscal purposes as envisaged in Rule 16 of the Transfer of Registry Rules, 1966. Therefore the stand of the respondents more particularly respondent No.2 in refusing to mutate the property and accept basic land tax from the petitioner on ground of pendency of Ext.P-4 civil proceedings and attachment order etc, is illegal and ultra vires.