IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
FRIDAY, THE 24TH DAY OF JUNE 2022 / 3RD ASHADHA, 1944
WP(C) NO. 9805 OF 2022
PETITIONER:
THA-ALEEMUL ISLAM TRUST
WADIHUDA, PAYANGADI, KANNUR,
REPRESENTED BY ITS GENERAL SECRETARY
MR. MUHAMMED SAJID P.K,
S/O ABDUL KHADER, DARUSSABAH,
MATTOOL NORTH, KANNUR, PIN - 670 325
BY ADVS.
ABDUL RAOOF PALLIPATH
K.R.AVINASH (KUNNATH)
E.MOHAMMED SHAFI
RESPONDENTS:
1 THE VILLAGE OFFICER
MADAYI, KANNUR, PIN - 670 301
2 THE TAHSILDAR (LR)
KANNUR TALUK, P.O. CVIL STATION,
KANNUR, PIN - 670 001
3 THE DISTRICT COLLECTOR
COLLECTORATE, P.O. CIVIL STATION,
KANNUR, PIN - 670 001
4 THE STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF REVENUE,
GOVERNMENT SECRETARIAT,
TRIVANDRUM, PIN - 695 001
SMT. C. S SHEEJA, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9805 OF 2022
2
T.R.RAVI, J.
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WP(C) No.9805 OF 2022
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Dated this the 24th day of June, 2022
JUDGMENT
Admit. Government Pleader takes notice for the respondents.
2. The grievance of the petitioner is that the respondents are not permitting them to pay basic tax for the properties owned by them after 2017 for the reason that disputes are pending. On the basis of the direction issued by this Court, the District Collector who is the 3 rd respondent herein had considered the issue and passed Ext.P6 order on 21.06.2019 wherein it has been clearly found that the petitioner cannot be treated as a trespasser and provisions of the Land Conservancy Act cannot be invoked to evict the petitioner from the property. It is further held that the dispute is more in the nature of a title dispute which has to be decided by a Civil Court. The grievance of the petitioner is that despite the specific finding rendered by the District Collector, the respondents 1 and 2 are not receiving the WP(C) NO. 9805 OF 2022 3 basic tax from the petitioner. The petitioner has preferred Ext.P2 application before respondents 1 and 2 in January 2022 but no decision has so far been taken.
3. It is well settled that the payment of basic tax does not indicate that the person who pays the tax has the title over the property. The proceedings under the Land Tax Act are only fiscal in nature and does not decide the title. The petitioner was paying the basic tax for the property and it was only after 2017 that the respondents had stopped receiving the tax. In view of the finding in Ext.P6, the respondents 1 and 2 cannot refuse to accept tax for the reason that there is a dispute. It is submitted that as a matter of fact no person has initiated any civil suit or challenged the title of the petitioner in any proceedings.
4. In such circumstances, the writ petition is allowed. There will be a direction to respondents 1 and 2 to receive basic tax from the petitioner with respect to the property covered by Exts.P1 and P2. It is made clear that this Court is not expressing any view regarding the title of the petitioner over the property. The parties will be bound by any decision that may be rendered in an appropriate civil proceeding where the title of the WP(C) NO. 9805 OF 2022 4 petitioner is put in issue. Necessary orders shall be issued within one month from the date of receipt of a copy of this judgment.
Sd/-
T.R.RAVI JUDGE sn WP(C) NO. 9805 OF 2022 5 APPENDIX OF WP(C) 9805/2022 PETITIONER'S EXHIBITS EXHIBIT.P1 TRUE COPY OF THE ASSIGNEMNT DEED NO.
3678/1995 DATED 28.11.1995 OF SRO, PAZHAYANGADI EXHIBIT P2 TRUE COPY OF THE REGISTERED JENMOM DEED NO.
568/1996 DATED 24.2.1996 OF SRO, PAZHAYANGADI EXHIBIT P3 TRUE COPY OF THE PURCHASE CERTIFICATE BEARING NO. 5837/1976 EXHIBIT P4 TRUE COPY OF THE LAND REVENUE PAYMENT RECEIPT DATED 19.5.2017 EXHIBIT P5 TRUE COPY OF THE JUDGMENT IN WPC 38100/2017 DATED 14.6.2018 EXHIBIT P6 TRUE COPY OF THE PROCEEDINGS OF THE 3RD RESPONDENT DISTRICT COLLECTOR DATED 21.6.2019 EXHIBIT P7 TRUE COPY OF THE REPRESENTATION DATED 24.1.2022 MADE BY THE PETITIONER EXHIBIT P8 TRUE COPY OF THE DELIVERY REPORT TAKEN FROM THE WEBSITE OF INDIA POST EXHIBIT P9 TRUE COPY OF THE DELIVERY REPORT TAKEN FROM THE WEBSITE OF INDIA POST RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE