Meledath Pothera Devaki Amma vs State Of Kerala
2021 Latest Caselaw 14203 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
              THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
        THURSDAY, THE 8TH DAY OF JULY 2021 / 17TH ASHADHA, 1943
                        WP(C) NO. 26654 OF 2020
PETITIONER:

            MELEDATH POTHERA DEVAKI AMMA
            AGED 89 YEARS
            CHENICHERY HOUSE, HOUSE NO.485 A OF WARD NO.16 OF
            ALAKODE PANCHAYATH ALAKODE P.O., ARANGAM, KANNUR
            DISTRICT 670 571

            BY ADV M.R.JAYALATHA



RESPONDENT/S:

    1       STATE OF KERALA
            REP.BY ITS SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT
            SECRETARIAT, THIRUVANANTHAPURAM 695 001

    2       THE TAHSILDAR
            TALUK OFFICE THALIPARAMBA, THALIPARAMBA P.O., KANNUR
            DISTRICT 670 141
            THE ADDRESSS OF 2ND RESPONDENT SUO MOTU CORRECTED AS
            TAHSILDAR (LR) TALUK OFFICE THALIPARAMBA THALIPARAMBA
            P.O., KANNUR DISTRICT - 670141. AS PER ORDER DATED
            06.01.2021 IN WP(C)

    3       THE VILLAGE OFFICER
            ALAKODE VILLAGE, THALIPARAMBA TALUK, KANNUR DISTRICT
            670 571

    4       ADDL.R4 THE SECRETARY
            STATE LAND BOARD PUBLIC OFFICE BUILDING COMPOUND MUSEUM
            P.O., THIRUVNANTHAPURAM - 14 ADDL.R4 IS SUO MOTU
            IMPLEADED AS PER ORDER DATED 18.03.2021 IN WPC NO.
            26654/2020

            BY ADV GOVERNMENT PLEADER
            SMT.MABLE.C.KURIAN, GP


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 26654 OF 2020

                                             2




                      P.V.KUNHIKRISHNAN, J
                    --------------------------------
                      W.P.(C).No.26654 of 2020
                     -------------------------------
                 Dated this the 08th day of July, 2021


                                    JUDGMENT

This writ petition is filed with following prayers:

"i) issue a writ of mandamus or other appropriate writ, order or direction, commanding the 2nd and 3rd respondents to effect the mutation and accept the basic land tax in rrespect of petitioner's property having an extent of 5 Acres of land in R.S.No.23/1 of Alakode Village in Arnagam Desom of Thaliparamaba Taluk in Kannur District from the petitioner.

ii) issue a writ of mandamus or other appropriate writ, order or direction, commanding the 3rd respondent/Village Officer to consider and pass orders on Ext.P5 application, after affording an opportunity of being heard to the petitioner, within a time limit fixed by this Hon'ble Court,

iii) To declare that the Village Officer Alakode is duty bound to accept land tax from the petitioner under S.5(2) and S.3 (3) Kerala Land Tax Act in the light of the judgment of this Hon'ble Court in Kambrath Meena Ravi v. Village Officer, Kadannappalli Village and anr [2019(2) KHC 750]

iv) issue a writ of mandamus or other appropriate writ, order or direction, directing to the 3rd respondent/Village Officer, Alakode to make entries in the Basic Tax Register and Thandaper Account to the petitioner's property having an extent of 5 Acres of land in R.S.No.23/1 of Alakode Amsom Arangam Desom (old Thadikkadavu Village) of Thaliparamba Taluk in Kannur District.

v) issue such other appropriate writ, order or direction which this Hon'ble Court may deem fit in the circumstances of the case;" WP(C) NO. 26654 OF 2020

2. According to the petitioner, she is the absolute

owner of 5 Acres of land in Re.Sy.No.23/1 of Alakode

Amsom, Arangam Desom of Thaliparamba Taluk.

According to her, Ext.P1 is purchase certificate issued is

to her by the competent authority. Exts.P2 and P3 are

the Basic Tax Receipt. According to the petitioner, Taluk

Land Board, Thaliparamba in its order dated 17.10.1981

in TLB No.202/73/TBA had directed M.O.Chathukutty

Nambiar the declarant in the ceiling case to surrender an

extent of 5.48 Acres of land in Re.Sy.No.23/1 Alakode

Amsom, Arangam Desom of Thaliparamba Taluk, held by

his family in excess of the ceiling limit. As per the order

of the Land Board, Thalimparamba, the Tahasildar

Thalimparamba had mistakenly taken possession of the

land of the petitioner on 27.11.1981. According to the

petitioner, she filed Form 6 application requesting to

remove the petitioner's property from the ceiling case of WP(C) NO. 26654 OF 2020

the Taluk Land Board. The same was allowed by the

Taluk Land Board as per Ext.P4 order. Thereafter the

petitioner submitted an application before the 3rd

respondent - Village Officer to accept Basic Tax from the

petitioner. The grievance of the petitioner is that the 3 rd

respondent is not accepting the tax without giving any

sufficient reason. Hence this writ petition is filed.

3. A statement was filed by the 2nd respondent.

The facts in the writ petition are admitted, but in the

statement it is stated that as per letter No.

TLB.202/1973/TBA dated 25.09.2020, Taluk Land Board

Thaliparamba had forwarded Ext.P4 order for further

necessary action. According to the 2 nd respondent, as per

Anenxure R2 (a) circular, confirmation from the State

Land Board is necessary before reconveying any land

which was once taken possession as surplus land. In the

statement, it is stated that a detailed report is sent to WP(C) NO. 26654 OF 2020

the State Land Board for getting confirmation in this

regard. On receipt of the confirmation, necessary action

will be taken to reconvey the land to the petitioner.

4. Heard the learned counsel for the petitioner and

the learned Government Pleader.

5. The counsel for the petitioner reiterated her

contentions in the writ petition. The counsel submitted

that the contentions of the 2nd respondent in the

statement may not be accepted. The counsel submitted

that, she may be allowed to pay the tax to her property.

6. The statute says that when there is an order

from the Taluk Land Board, unless it is varied or modified

by a superior authority, that will stand. Therefore, the

respondents are bound to accept tax based on Ext.P4

order till it is varied by the competent authority. Hence

this writ petition is allowed in the following manner:-

 WP(C) NO. 26654 OF 2020






             Third        respondent is directed to make

entries about the petitioner's property

covered by Ext.P4 order having an extent

of 5 Acres situated in Re.Sy.No.23/1 of

Alakode Amsom, Arangam Desom of

Thaliparamba Taluk in the Basic Tax

Register and Thandaper Account and

accept the tax within one month from the

date of receipt of a copy of this judgment.

Sd/-

P.V.KUNHIKRISHNAN JUDGE

VPK WP(C) NO. 26654 OF 2020

APPENDIX OF WP(C) 26654/2020

PETITIONER ANNEXURE

EXHIBIT P1 TRUE COPY OF THE PURCHASE CERTIFICATE NO.10071/76 DATED 27.10.1976

EXHIBIT P2 A TRUE COPY OF THE BASIC TAX RECEIPT ISSUED BY THE VILLAGE OFFICER THADIKKADAVU DATED 7.11.1973

EXHIBIT P3 A TRUE COPY OF THE BASIC TAX RECEIPT ISSUED BY THE VILLAGE OFFICER ALAKODE DATD 1.8.1991

EXHIBIT P4 A TRUE COPY OF THE PROCEEDINGS OF THE TALUK LAND BOARD IN TLB 202/73/TBA DATED 26.2.2020

EXHIBIT P5 A TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT/VILLAGE OFFICER DATED 22.9.2020

RESPONDENT ANNEXURE

NIL