land tax has also been accepted from them, in respect of the said property. The petitioner’s father had died on 19.06.2009 and his mother had died on 28.07.2017. The petitioner’s parents have five children, including the petitioner. During her lifetime, the petitioner’s mother could pay the basic land tax for the abovesaid property, only till the year 2005. Thereafter, when steps were taken to make the payment, it was informed that the same cannot be accepted as a land ceiling case has been initiated against Sri.Scariya, who is the vendor of Ext.P-2 sale deed in the year 2008. It is stated that the property has been duly mutated in the name of the petitioner’s parents under Tandaper No.13465, as evidenced from Ext.P-4 basic land tax and Ext.P-5 Tandaper register maintained by the 4th respondent-Village Officer, Chinnakkanal. Hence, there cannot be any doubt whatsoever that the petitioner’s parents are the registered land holders of the subject property in question, as understood in clause (d) of Sec.3(3) of the Kerala Land Tax Act. Further it can be seen that it has been clearly stated by the Taluk Surveyor concerned as per Ext.P-7 report dated 06.03.2016 that there are no discrepancies with respect to the title and possession of the property of the petitioner, upon scrutiny of the documents, litho map and
