viz, Mohammed, Subaid, Nazeema and Kunjamina, the petitioner cannot pay the basic tax in respect of the said property. That, in response to the Ext.P5 application dated 11.06.2018 filed by the petitioner before the 2nd respondent, Tahsildar, the said copies had forwarded Ext.P6 letter dated 31.08.2018 seeking clarification from the District Collector, whether land tax could be received after opening a new Thandaper account in the name of the petitioner and other assignees. Petitioner had produced Ext.P8, copy of the assignment register maintained by the Taluk Office, Thirur. That in Ext.P8 register showing the details of the land assigned, the first serial number shown therein is in respect of the 82 cents assigned to the above said Chomayil Muhammedkutty as per assignment No.170 dated 7.10.1961. It is in the light of petition would accordingly contend that there are no justified reasons not to accept the basic tax from the petitioner for the property covered by Ext.P1 after opening a thandaper account in the name of the petitioner in Valavannur Village. It is in the light of these factual aspects the petitioner has filed the instant writ petition with the