Joji Dominic vs The Tahsildar
2021 Latest Caselaw 14680 Ker

WP(C) NO. 19671 OF 2020                   1



                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                        PRESENT
             THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
     WEDNESDAY, THE 14TH DAY OF JULY 2021 / 23RD ASHADHA, 1943
                            WP(C) NO. 19671 OF 2020
PETITIONER/S:

              JOJI DOMINIC
              AGED 48 YEARS
              S/O DOMINIC, NJAYARKULATH, NADAKKAL P.O.THEEKOYI
              VILLAGE, ERATTUPETTA, KOTTAYAM DISTRICT, PIN-686
              121.

              BY ADVS.
              T.A.UNNIKRISHNAN
              SRI.K.K.AKHIL



RESPONDENT/S:

      1        THE TAHSILDAR
               TALUK OFFICE, PEERMADE, IDUKKI, PIN-685 531.

      2        THE VILLAGE OFFICER,
               VILLAGE OFFICE, VAGAMON, IDUKKI PIN-685 503.


OTHER PRESENT:

               SMT. C.S. SHEEJA GP




       THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON    14.07.2021,         THE   COURT    ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) NO. 19671 OF 2020              2




                       P.V.KUNHIKRISHNAN, J
                 --------------------------------------------
                     W.P.(C.) No.19671 of 2020
                    --------------------------------------
                Dated this the 14th day of July, 2021


                               JUDGMENT

The above writ petition is filed with the following

prayers :

"i. Issue a writ of mandamus or such other writ, order or direction directing the 2nd respondent to accept basic tax of the property covered by Exhibit P1 and Exhibit P2 and also issue possession certificate in respect of the property forthwith.

ii. Grant such other writ, order or direction as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case."

2. According to the petitioner, he is the absolute

owner having title and possession over 13 cents of land

situated in Survey No.813 of Vagamon Village in Peermade

Taluk. According to the petitioner, he was paying property

tax regularly, till 2016. Thereafter, the 2nd respondent is not

accepting basic tax stating that a vigilance enquiry is pending

against some revenue officials. Ext.P3 is the communication

issued by the 2nd respondent-Village Officer informing that a

vigilance enquiry is pending. This is the reason for not

accepting the tax.

3. Heard counsel for the petitioner and the

Government Pleader.

4. The counsel for the petitioner reiterated the

contentions in the writ petition. The counsel submitted that

even if there is any vigilance enquiry, the basic tax can be

accepted and it is only for physical purpose. The counsel

submitted that there may be a direction to accept tax. The

Government Pleader objected the same. The Government

Pleader submitted that a vigilance enquiry is going on. The

Government Pleader submitted that there is an allegation

that there are bogus pattas issued in this survey number.

Therefore, the vigilance enquiry is going on. The counsel for

the petitioner denied the same.

5. Admittedly, the petitioner is in possession of the

property. The petitioner was paying tax till 2016. In such

circumstances, simply because some vigilance case is

pending against some officials, the respondent shall not

refuse to accept tax. Mutation of property and acceptance of

tax will not by itself either create or extinguish title nor has

it any presumptive value on title and it only enables the

person in whose favour, mutation has been effected to pay

the land revenue in question. In such circumstances, the

respondent can accept tax, subject to the vigilance enquiry, if

any pending. Therefore, this writ petition is allowed.

1) The second respondent is directed to accept basic tax

of the property covered by Exts.P1 and P2 and also issue

possession certificate in respect of the property, as

expeditiously as possible, at any rate, within one month

from the date of receipt of a copy of this judgment.

2) The acceptance of tax and issue of possession

certificate is subject to the final decision of the vigilance

enquiry, if any pending.

sd/-

P.V.KUNHIKRISHNAN JUDGE SKS

APPENDIX OF WP(C) 19671/2020

PETITIONER ANNEXURE

EXHIBIT P1 TRUE COPY OF PATTA ISSUED ON 23.10.1978 ISSUED BY THE SPECIAL TAHSILDAR (L.A) PEERMADE.

EXHIBIT P2 TRUE COPY OF THE BASIC TAX RECEIPT DATED 1.6.2016 ISSUED BY 2ND RESPONDENT

EXHIBIT P3 TRUE COPY OF THE LETTER DATED 5.3.2020 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER