Somi.K.V vs The Village Officer
2021 Latest Caselaw 23837 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
         THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
SATURDAY, THE 4TH DAY OF DECEMBER 2021 / 13TH AGRAHAYANA, 1943
                      WP(C) NO. 28860 OF 2020
PETITIONERS:

     1       SOMI.K.V,
             AGED 76 YEARS
             W/O THANKACHAN (LATE), VADASSERIL HOUSE, KARIYAPPU,
             ARAVANCHAL (PO), PAAYANNUR THALUK,KANNUR DISTRICT,
             PIN-670 353.

     2       SHIJU V CHERIYAN @ SHIJU SAMUEL,
             AGED 47 YEARS
             S/O THANKACHAN (LATE), VADASSERIL HOUSE, KARIYAPPU,
             ARAVANCHAL (PO), PAAYANNUR THALUK, KANNUR DISTRICT,
             PIN-670 353.

     3       SOOSAMMA V.S,
             AGED 44 YEARS
             D/O THANKACHAN (LATE), VADASSERIL HOUSE, KARIYAPPU,
             ARAVANCHAL (PO), PAAYANNUR THALUK, KANNUR DISTRICT,
             PIN-670 353.

             BY ADVS.
             P.S.BINU
             SRI.ZUBAIR PULIKKOOL



RESPONDENTS:

     1       THE VILLAGE OFFICER,
             ALAPPADAMBA VILLAGE, MATHIL P.O., KANNUR DISTRICT,
             PIN-670 307.

     2       THE THAHASILDAR,
             PAYYANNUR TALUK, PAYYANNUR P.O., KANNUR DISTRICT,
             PIN-670 307.

             BY ADV GOVERNMENT PLEADER
             SMT.K.AMMINIKUTTY - SR. GP


      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   04.12.2021,   THE   COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) NO. 28860 OF 2020              2

                               JUDGMENT

The petitioners say that even though they are

the owners of the property involved in this case -

which they obtained consequent to the death of the

husband of the 1st petitioner, who is also the

father of other petitioners - they have not been

allowed to pay the land tax thereon after the year

1994. They say that the respondents are refusing

permission to them to pay the land tax, without

citing any cogent or reliable reason and therefore,

prays that they be directed to do so, within a time

frame to be fixed by this Court.

2. Smt.K.Amminikutty, learned Senior Government

Pleader, in response to the afore submissions made

on behalf of the petitioners by Smt.P.S.Binu,

submitted that a statement has been filed on behalf

of the 2nd respondent, wherein, it has been stated

that the property in question is included as

'Surplus Land", taken over from a certain

Smt.Chechamma Thomas, through proceedings under the

Kerala Land Reforms Act. She, however, conceded

that there is nothing on record to show whether the

land had been actually taken possession of.

3. When I evaluate the afore submissions, there

can be no doubt that even if a property is included

as a 'surplus land', it would not stop the

petitioners from being allowed to pay the land tax

thereon because, even by doing so, they do not get

any special right over the property, either in law

or in equity.

4. To paraphrase, if the land had been declared

"surplus" and if proceedings are underway to take

its possession, the competent Authorities are never

inhibited from doing so, even if the petitioners

are allowed to pay the land tax on the same, since

it is only a fiscal measure and not an exclusive

attribute of ownership.

In the afore perspective, I order this writ

petition and direct respondent No.1 to permit the

petitioners to remit the land tax on the property,

after satisfying all other conditions, as

expeditiously as is possible, but not later than

one week from the date on which they tender the

amounts for the same.

Needless to say, even if the petitioners are

permitted to remit the land tax as per the orders

of this Court, the competent Authorities will be

fully entitled to proceed against the property, if

it has already been declared as a 'surplus land' or

if it is to be done so in future, and the

petitioners will be obligated to abide by the same,

subject to their remedies and rights in law.

Sd/-

DEVAN RAMACHANDRAN JUDGE MC/4.12

APPENDIX OF WP(C) 28860/2020

PETITIONER EXHIBITS

EXHIBIT P1 COPY OF PURCHASE CERTIFICATE NO S.M.NO 488/1983 FROM LAND TRIBUNAL, KANNUR DATED 9.7.1984

EXHIBIT P2 COPY LAND TAX RECEIPT ISSUED BY THE 1ST RESPONDENT TO VADASSERIL THANKACHAN DATED 19.3.1994

EXHIBIT P3 COPY OF GIFT DEED NO 1558/1994 O SRO PAYYANNUR EXECUTED BY VADASSERIL THANKACHAN TO THE 2ND PETITIONER DATED 18.4.1994

EXHIBIT P4 COPY OF THE DEATH CERTIFICATE ISSUED FROM KANKOL-ALAPPADAMBA GRAMA PANCHAYAT DATED 16.5.2017

EXHIBIT P5 COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONERS TO 1ST RESPONDENT DATED 7.11.2020