land holder of the property covered by Ext.P-1 as understood in Sec.3(3)(d) of the Kerala Land Tax Act, 1961. Since the registered “land holder” has assigned and alienated the said property in favour of the petitioner and his wife, the latter would be the assignees of the registered “land holder” and therefore, going by the impact of Sec.3(3)(d) of the Kerala Land Tax Act, 1961, the said assignees would stand in the shoe of “land holder” as understood in Sec.3(3). Sec.5 of the Kerala Land Tax Act, 1961 deals with charge on land tax and Sec.5(2) mandates that that land tax charged on the land shall be collected by the revenue officials concerned from the “land holder” concerned, in favour of the land in question. “Land holder” has been defined in Sec.3(3) of the Kerala Land Tax Act, 1961 and in the instant case, the clause (d) of Sec.3(3) will come into play. Hence, such assignees like the petitioner and his wife will become the “land holder” of the land in question, as per Sec.3(3)(d) and hence, the competent revenue officials among respondents 1 & 2 are under the statutory obligation to collect land tax from them in respect of the said property, as otherwise nothing but abdication of the statutory obligations and duties of such revenue officials, which would lead to loss of revenue to the State. The 2nd respondent will afford a
