O.S.No.56/19 has been instituted by Sri.G.Sugathan and his wife Sherly before the Court of the Subordinate Judge, Pathanamthitta and that the plaintiffs in the said suit has objected to the transfer of registry. The petitioner was informed that his request can only be considered after the proceedings before the civil court is finalized. According to the petitioner, he is a bona fide purchaser for valid consideration and he has been in title and possession of the property from 6.11.2019. The petitioner contends that as per the provisions of the Land Tax Act, 1961, a person in whose name land is registered has a bounden duty to pay the tax due and there is a corresponding duty to the revenue authorities to collect the tax. He would further state that no interdictory orders have been passed by the civil court restraining the payment of tax by the owner of the property. According to the petitioner, the pendency of a civil suit is no ground to refuse to effect mutation as the collection of tax is purely for fiscal purposes. It is in the afore circumstances that the petitioner is before this Court with these writ petitions.
