2025:KER:26446 WP(C) NO. 41635 OF 2024 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 27TH DAY OF MARCH 2025 / 6TH CHAITHRA, 1947 WP(C) NO. 41635 OF 2024 PETITIONERS: 1 ALI SABRI AGED 56 YEARS S/O KOCHU, PALLIPPARAMBIL HOUSE, MUKUNDAPURAM, IRINJALAKKUDA, THRISSUR DISTRICT., PIN - 680733 2 AMINA AGED 52 YEARS W/O ALI SABRI, PALLIPPARAMBIL HOUSE, MUKUNDAPURAM, IRINJALAKKUDA, THRISSUR DISTRICT., PIN - 680733 BY ADVS. K.B.PRADEEP SRADHA MOHAN KSHEMA ELIZABETH SAMUEL RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001 2 THE VILLAGE OFFICER IRINJALAKKUDA, IRINJALAKKUDA P.O, THRISSUR., PIN – 680121 2025:KER:26446 WP(C) NO. 41635 OF 2024 2 3 DIRECTOR OF ENFORCEMENT COCHIN ZONAL OFFICE, KANOOS CASTLE, A. K. SESHADRI ROAD, ERNAKULAM., PIN - 682011 BY ADVS. JAISHANKAR V.NAIR, SC, ENFORCEMENT DIRECTORATE SMT. DEVISHREE, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2025:KER:26446 WP(C) NO. 41635 OF 2024 3 T.R. RAVI, J. -------------------------------------------- W.P(C). No. 41635 of 2024 -------------------------------------------- Dated this the 27th day of March, 2025 JUDGMENT The prayer in this writ petition is for accepting basic tax for the property covered by Exts.P3 and P4. The tax was not collected since proceedings are pending at the instance of the 3rd respondent, Enforcement Directorate. 2. The Standing Counsel for the 3rd respondent submits that they have no objection to the payment of tax on condition that it will be subject to the result of the proceedings which have been initiated as per Ext.P2. In the above circumstances, this writ petition is disposed of, directing the 2nd respondent to accept tax from the petitioners with regard to properties covered by Exts.P3 and P4 as and when the same is remitted by the 2025:KER:26446 WP(C) NO. 41635 OF 2024 4 petitioners. It is made clear that acceptance of tax will not in any manner affect the right of the 3rd respondent to proceed against the property depending on the finalisation of Ext.P2. Sd/- T.R.RAVI JUDGE LEK 2025:KER:26446 WP(C) NO. 41635 OF 2024 5 APPENDIX OF WP(C) 41635/2024 PETITIONER EXHIBITS Exhibit P-1 TRUE COPY OF THE COMMON JUDGMENT IN REVISION PETITIONS NO 94/2023,95/2023,96/2023 AND 97/2023 DT. 31.08.2024 Exhibit P- 2 TRUE COPY OF THE NOTICE ISSUED BY 3RD RESPONDENT DT. 29.10.2024 Exhibit P-3 TRUE COPY OF THE LAND TAX RECEIPT FOR THE YEAR 2023-2024 PAID FOR 2.98 ARES OF PROPERTY IN SY. NO. 418 BELONGING TO THE 1 ST PETITIONER DATED 03/05/2023 Exhibit P-4 TRUE COPY OF THE LAND TAX RECEIPT FOR THE YEAR 2023-2024 PAID FOR 1.62 AND 20.24 ARES OF PROPERTIES IN SY. NO. 577/2, 672/1 BELONGING TO 2 ND PETITIONER DATED 04/05/2023 RESPONDENT EXHIBITS Exhibit R2(a) A TRUE COPY OF THE LETTER DATED 15/10/2024 Exhibit R2(b) A TRUE COPY OF NOTICE ISSUED IN FORM 1 DATED 30/09/2024