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1 - 6 of 6 (0.48 seconds)Kerala Land Tax Act, 1961
Smt. Sawarni vs Smt. Inder Kaur And Others on 23 August, 1996
In Sawarni (Smt.) v. Inderkaur
(Smt.) and Others [1996 (6) SCC 223], the Supreme Court
had held while dealing with the question of mutation that
"mutation of property and acceptance of land tax will not, by itself
either create or extinguish title, nor has it any presumptive value
on title and it only enables the person in whose favour the
mutation has been effected to pay land revenue in question".
Sudan K.K vs State Of Kerala on 8 March, 2016
The
decisions of this Court in Sudan v. State of Kerala [2013 (4)
KLT 563], George Pothen and Others v. State of Kerala and
WP(C).No.2338 OF 2015(N)
11
Others [2018 (4) KHC 795] and in Larson T.George v. State
of Kerala [2019 (1) KLT 128], has also repeatedly pointed out
the position of law that irrespective of disputes pending, a
landholder is liable to pay tax and the same is bound to be
accepted by the officers. This Court expresses its anguish in the
revenue officials refusing to abide by the legal position laid down
by this Court and the mechanical manner in which land tax is
refused to be accepted.
Larson T. George vs The State Of Kerala on 28 November, 2018
The
decisions of this Court in Sudan v. State of Kerala [2013 (4)
KLT 563], George Pothen and Others v. State of Kerala and
WP(C).No.2338 OF 2015(N)
11
Others [2018 (4) KHC 795] and in Larson T.George v. State
of Kerala [2019 (1) KLT 128], has also repeatedly pointed out
the position of law that irrespective of disputes pending, a
landholder is liable to pay tax and the same is bound to be
accepted by the officers. This Court expresses its anguish in the
revenue officials refusing to abide by the legal position laid down
by this Court and the mechanical manner in which land tax is
refused to be accepted.
The Revenue Recovery Act, 1890
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