WP(C) NO. 9362 OF 2022 & conn.cases 1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
THURSDAY, THE 9TH DAY OF JUNE 2022 / 19TH JYAISHTA, 1944
WP(C) NO. 9381 OF 2022
PETITIONER/S:
SANTHA JOSE
AGED 70 YEARS
W/O LATE JOSE JOSEPH, MARUTHAMKUZHIL HOUSE, PANIYANKKARA
P.O.RAKKANDI, ALATHUR TALUK, PALAKKAD DISTRICT-678 683
BY ADVS.
RINNY STEPHEN CHAMAPARAMPIL
ASHA ELIZABETH MATHEW
RESPONDENT/S:
1 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT, KERALA
GOVERNMENT SECRETARIAT, CENTRAL STADIUM, MAHATHMA GANDHI ROAD,
THIRUVANANTHAPURAM695 001.
2 THE LAND REVENUE COMMISSIONER,
PUBLIC OFFICE BUILDING, MUSEUM ROAD, OPPOSITE ZOO, VIKHAS
BHAVAN P.O.THIRUVANANTHAPURAM-695 033.
3 THE DISTRICT COLLECTOR
COLLECTORATE, PALAKKAD-678 001.
4 THE SUB COLLECTOR/PALAKKAD,
RDO OFFICE, KENATHUPARAMBU, KUNATHURMEDU, PALAKKAD-678 013.
OTHER PRESENT:
SMT.VIDYA KURIAKOSE, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.06.2022, ALONG WITH WP(C).9362/2022, 17318/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9362 OF 2022 & conn.cases 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
THURSDAY, THE 9TH DAY OF JUNE 2022 / 19TH JYAISHTA, 1944
WP(C) NO. 9362 OF 2022
PETITIONER/S:
NISHA VARGHESE
AGED 36 YEARS
W/O.SHYJAN ABRAHAM,
VALIYAPARAMBIL HOUSE, KURRIKKANTHARIZHU,KORANCHIRA.P.O, ALATHUR
TALUK, PALAKKAD DISTRICT-678684.
BY ADVS.
RINNY STEPHEN CHAMAPARAMPIL
ASHA ELIZABETH MATHEW
RESPONDENT/S:
1 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT, KERALA
GOVERNMENT SECRETARIAT,CENTRAL STADIUM, MAHATHMA GANDHI ROAD,
THIRUVANANTHAPURAM-695001.
2 THE LAND REVENUE COMMISSIONER
PUBLIC OFFICE BUILDING, MESUEM ROAD, OPPOSITE ZOO, VIKHAS
BHAVAN.P.O,
THIRUVANANTHAPURAM-695033.
3 THE DISTRICT COLLECTOR
COLLECTORATE, PALAKKAD-678001.
4 THE SUB COLLECTOR,
PALAKKAD, RDO OFFICE, KENATHUPARAMBU, KUNATHURMEDU,
PALAKKAD-678013.
SMT. DEEPA NARAYANAN, SR.GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.06.2022, ALONG WITH WP(C).9381/2022 AND CONNECTED CASES, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9362 OF 2022 & conn.cases 3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
THURSDAY, THE 9TH DAY OF JUNE 2022 / 19TH JYAISHTA, 1944
WP(C) NO. 17318 OF 2022
PETITIONER/S:
P.AMINA UMMA
AGED 70 YEARS
W/O.ALIKUNJU, ARYANKKALAYIL, MUDAVOOR P.O.,
MUVATTUPUZHA - 686 661.
BY ADVS.
RINNY STEPHEN CHAMAPARAMPIL
ASHA ELIZABETH MATHEW
RESPONDENT/S:
1 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT,
KERALA GOVERNMENT SECRETARIAT, CENTRAL STADIUM,
MAHATMA GANDHI ROAD, THIRUVANANTHAPURAM - 695 001.
2 THE LAND REVENUE COMMISSIONER
PUBLIC OFFICE BUILDING, MUSEUM ROAD, OPPOSITE ZOO,
VIKHAS BHAVAN P.O., THIRUVANANTHAPURAM - 695 033.
3 THE DISTRICT COLLECTOR
COLLECTORATE, KAKKANAD, ERNAKULAM - 678 001.
4 THE REVENUE DIVISIONAL OFFICER
RDO OFFICE, MUVATTUPUZHA, ERNAKULAM DISTRICT - 686
673.
SMT.DEEPA NARAYANAN, SR.GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 09.06.2022, ALONG WITH WP(C).9381/2022 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9362 OF 2022 & conn.cases 4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
THURSDAY, THE 9TH DAY OF JUNE 2022 / 19TH JYAISHTA, 1944
WP(C) NO. 17322 OF 2022
PETITIONER/S:
MUHAMMED M.A.
AGED 53 YEARS
S/O. MAKKAR, MULAYAMKATTIL, MUDIKKAL ERNAKULAM
DISTRICT - 683 547.
BY ADVS.
RINNY STEPHEN CHAMAPARAMPIL
ASHA ELIZABETH MATHEW
RESPONDENT/S:
1 STATE OF KERALA
REPRESENTED BY ITS SECRETARY REVENUE DEPARTMENT,
KERALA GOVERNMENT SECRETARIAT, CENTRAL STADIUM,
MAHATHMA GANDHI ROAD, THIRUVANANTHAPURAM - 695 001.
2 THE LAND REVENUE COMMISSIONER,
PUBLIC OFFICE BUILDING, MUSEUM ROAD, OPPOSITE ZOO,
VIKHAS BHAVAN P.O, THIRUVANANTHAPURAM 695033.
3 THE DISTRICT COLLECTOR,
COLLECTORATE, KAKKANAD ERNAKULAM - 678 001
4 THE REVENUE DIVISIONAL OFFICER,
RDO OFFICE, MUVATTUPUZHA, ERNAKULAM DISTRICT- 686
673
SMT.DEEPA NARAYANAN,SR.GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 09.06.2022, ALONG WITH WP(C).9381/2022 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9362 OF 2022 & conn.cases 5
P.V.KUNHIKRISHNAN, J
--------------------------------------------
W.P.(C.) Nos. 9362, 9381, 17318
& 17322 of 2022
------------------------------------------------------
Dated this the 9th day of June, 2022
JUDGMENT
These writ petitions are connected and therefore, I am disposing of these writ petitions by a common judgment.
2. The main prayers in these writ petitions are to refund the amount collected from the petitioners. According to the petitioners, the petitioners are not bound to pay any amount as a condition precedent to an order under Sec.27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008. This point is considered by this Court in detail in several judgments and held that the petitioners are entitled refund of the amount. In the judgment dated 5.4.2022 in W.P.(C.) No. 5449/2019 and connected cases, this Court observed like this :
"5. The issue whether the claim for refund of amounts which have been collected based on the unconstitutional levy WP(C) NO. 9362 OF 2022 & conn.cases 6 either in the form of fee or in the form of tax or in the form of duty is no longer res integra. In a series of decisions, the Hon'ble Supreme Court has held that the person from whom such amount is collected is entitled to refund of the amount whether the claim is made in a suit or whether it is made in an application under Article 226 of the Constitution of India. [See Mahabir Kishore & Ors. v. State of Madhya Pradesh [(1989) 4 SCC 1], Hmm Limited & Anr. v. Administrator, Bangalore City Corporation [(1989) 4 SCC 640)], Salonah Tea Company Ltd. v. Superintendent of Taxes Nowgong & Ors. [(1988) 1 SCC 401] and U.P. Pollution Control Board & Ors. v. Kanoria Industrial Ltd. & Anr. [(2001) 2 SCC 549]].
6. In the light of the declaration of law made by the Hon'ble Supreme Court, the petitioners are entitled to succeed in these writ petitions. The writ petitions are allowed. The following directions are hence issued;"
3. In the light of the same, these writ petitions are to be allowed. The counsel for the petitioners submitted that the prayer for refund is rejected in W.P.(C) Nos. 17318/2022 and 17322/2022. Those orders are produced as Ext.P5 in those writ petitions. That orders also have to be set aside.
Therefore, these writ petitions are allowed in the following manner :
1) Ext.P5 in W.P.(C.) Nos.17318/2022 & 17322/2022 is WP(C) NO. 9362 OF 2022 & conn.cases 7 set aside.
2) The respondents are directed to refund the amount deposited within two months from the date of receipt of a copy of this judgment.
SD/-
P.V.KUNHIKRISHNAN JUDGE SKS WP(C) NO. 9362 OF 2022 & conn.cases 8 APPENDIX OF WP(C) 9362/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF SALE DEED NO.3268/I/16 DATED 30/11/2016 OF SRO, CHITTUR.
Exhibit P2 TRUE COPY OF THE GOVERNMENT ORDER DATED 25/02/2021 ISSUED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE GAZETTE NOTIFICATION SRO NO.369/2021 PUBLISHED ON 21/04/2021. Exhibit P4 TRUE COPY OF THE CIRCULAR NO.REV.P1/117/2021-REV DATED 23/07/2021 ISSUED BY THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE CHELLAN DATED 08/09/2021 OF THE SUB TREASURY OFFICER, PALAKKAD. Exhibit P6 TRUE COPY OF THE ORDER DATED 14/09/2021 ISSUED BY THE 4TH RESPONDENT.
Exhibit P7 TRUE COPY OF THE REFUND APPLICATION DATED 28/02/2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P8 TRUE COPY OF THE REFUND APPLICATION DATED 28/02/2022 SUBMITTEDBY THE PETITIONER BEFORE THE 3RD RESPONDENT.
Exhibit P9 TRUE COPY OF THE REFUND APPLICATION DATED 28/02/2022 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT.
WP(C) NO. 9362 OF 2022 & conn.cases 9 APPENDIX OF WP(C) 17318/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF NOTICE NO.7444/20 ISSUED BY THE 4TH RESPONDENT.
Exhibit P2 A TRUE COPY OF THE CHELLAN DATED 14/09/2021 OF THE SUB TREASURY OFFICE, MUVATTUPUZHA.
Exhibit P3 TRUE COPY OF THE ORDER DATED 20/09/2021 ISSUED BY THE 4TH RESPONDENT.
Exhibit P4 A TRUE COPY OF THE REFUND APPLICATION DATED 07/03/2022 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. Exhibit P5 A TRUE COPY OF THE COMMUNICATION DATED 13/05/2022 ISSUED BY THE 4TH RESPONDENT. WP(C) NO. 9362 OF 2022 & conn.cases 10 APPENDIX OF WP(C) 17322/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF NOTICE NO.2249/21 ISSUED BY THE 4TH RESPONDENT.
Exhibit P2 A TRUE COPY OF THE CHELLAN DATED 25/08/2021 OF THE SUB TREASURY OFFICE, MUVATTUPUZHA.
Exhibit P3 TRUE COPY OF THE ORDER DATED 08/09/2021 ISSUED BY THE 4TH RESPONDENT.
Exhibit P4 A TRUE COPY OF THE REFUND APPLICATION DATED 07/03/2022 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. Exhibit P5 A TRUE COPY OF THE COMMUNICATION DATED 13/05/2022 ISSUED BY THE 4TH RESPONDENT. WP(C) NO. 9362 OF 2022 & conn.cases 11 APPENDIX OF WP(C) 9381/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF SALE NO 3269/1/16 DATED 30.11.2016 OF SRO, CHITTUR Exhibit P2 TRUE COPY OF THE GOVERNMENT ORDER DATED 25.2.2021 ISSUED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE GAZETTE NOTIFICATION SRO NO 369/2021 PUBLISHED ON 25.2.2021 Exhibit P4 TRUE COPY OF CIRCULAR NO REV P1/117/2021-
REV DATED 23.7.2021 ISSUED BY THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE CHELLAN DATED 8.9.2021 OF THE SUB TREASURY OFFICE, PALAKKAD Exhibit P6 TRUE COPY OF THE ORDER DATED 14.9.2021 ISSUED BY THE 4TH RESPONDENT Exhibit P7 TRUE COPY OF THE REFUND APPLICATION DATED 28.2.2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P8 TRUE COPY OF THE REFUND APPLICATION DATED 28.2.2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P9 TRUE COPY OF THE REFUND APPLICATION DATED 28.2.2022 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT