IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
WEDNESDAY, THE 10TH DAY OF AUGUST 2022 / 19TH SRAVANA, 1944
WP(C) NO. 23731 OF 2022
PETITIONER:
RAMADAS,
AGED 55 YEARS,
S/O. CHELLAYYA KANKANI,
THARAYIL KAT, B.L. RAM
CHINNAKANAL, SURYANELLI,
IDUKKI 685 618.
BY ADVS.
DR.GEORGE ABRAHAM
SRI.JOSEPH GOPURAN
SRI.JOBY D JOSEPH
SMT.MARY CATHERINE PRIYANKA P.S.
SMT.BERIN BABY
RESPONDENTS:
1 THE DISTRICT COLLECTOR,
CIVIL STATION, IDUKKI 685 602.
2 REVENUE DIVISIONAL OFFICER,
REVENUE DIVISIONAL OFFICE,
DEVIKULAM, IDUKKI 685 613.
3 TAHSILDAR,
UDUMBANCHOLA TALUK,
IDUKKI DISTRICT- 685 554.
4 VILLAGE OFFICER,
CHINNAKKANAL VILLAGE,
(VIA) UDUMBANCHOLA,
IDUKKI DISTRICT- 685 554.
SMT.C.S.SHEEJA, SR.GOVT.PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 23731 OF 2022
2
T.R. RAVI, J.
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W. P. (C). No. 23731 of 2022
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Dated this the 10th day of August, 2022
JUDGMENT
Admit. Government Pleader takes notice for the respondents.
2. The grievance of the petitioner is that land tax is not being accepted with respect to an extent of 21.6 Hectares of land in Sy.No.232/11 of Chinnakkanal Village in Idukki District covered by Ext.P1 patta in his favour. The petitioner seeks necessary directions.
3. The Government Pleader on instructions submits that an enquiry is going on regarding the genuineness of the patta. The counsel for the petitioner placed before this Court the judgment in WPC No.2610/2020, rendered in similar circumstances, wherein this Court had directed the enquiry to be completed within three months with a rider that, if the enquiry is not completed within the said three months, the basic tax should be accepted from the petitioner subject to the outcome of the enquiry. The enquiry had been started long back as can be seen from the judgment in WPC No.2610/2020 dated 27.02.2020.
WP(C) NO. 23731 OF 2022 3 In such circumstances, this writ petition is disposed of directing the respondents to effect mutation with regard to the property of the petitioner covered by Ext.P1 patta and collect tax from the petitioner. It is trite law that acceptance of basic tax will not in any way amount to declaration of title of the person who pays the tax and it is only issued for fiscal purposes. The enquiry which is stated to have been initiated may go on and completed, and, any tax that is received from the petitioner on the basis of the directions issued by this Court in this judgment, will be subject to the final outcome of the enquiry.
Sd/-
T.R. RAVI JUDGE Pn WP(C) NO. 23731 OF 2022 4 APPENDIX OF WP(C) 23731/2022 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF PATTA ISSUED BY THE SPECIAL TAHSILDAR (LA) RAJAKUMARI DATED 3.8.1994. Exhibit P2 TRUE COPY OF THE TAX RECEIPT DATED 4.3.2004.