“On a consideration of the facts and circumstances of the case and the submissions made across the Bar, and finding that the mere pendency of a civil suit cannot be a reason for the revenue authority to refuse to accept tax from a person who has established her title over the property in question, I direct the 4th respondent to consider the title deeds produced by the petitioner to establish her title over the land in question, and accept the land tax in respect of the said land. Thereafter, if an application is preferred by the petitioner for a Possession Certificate, the said respondent shall also consider the said application based on the acceptance of tax from the petitioner. The 4th respondent shall do the needful within a period of one month from the date of receipt of a copy of this judgment. It is made clear that the acceptance of tax from the petitioner or the issuance of the Possession Certificate to the petitioner will not prejudice the rights of the parties to the suit stated to be pending before the civil court.”