Biriyam vs The District Collector
2021 Latest Caselaw 21453 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
          THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
     FRIDAY, THE 29TH DAY OF OCTOBER 2021 / 7TH KARTHIKA, 1943
                        WP(C) NO. 22237 OF 2021
PETITIONERS:

    1     BIRIYAM, AGED 100 YEARS,
          W/O. LATE PALLIYALI MOIDEEN,
          PALLIYALI VEEDU, PADINJATTI PARAMBIL,
          ILLATHUMAD, PERUVALLUR,
          MALAPPURAM DISTRICT, PIN-673638.

    2     AMINA, W/O.ALI, PALLIYALI VEEDU,
          PADINJATTI PARAMBIL, ILLATHUMAD,
          PERUVALLUR, MALAPPURAM DISTRICT,
          PIN-673638.

    3     MOHAMMED SHAFI, S/O.ALI, PALLIYALI VEEDU,
          PADINJATTI PARAMBIL, ILLATHUMAD,
          PERUVALLUR,
          MALAPPURAM DISTRICT, PIN-673638.

          BY ADVS.
          K.P.SUDHEER
          K.BINCYMOL



RESPONDENTS:

    1     THE DISTRICT COLLECTOR,
          CIVIL STATION, MALAPPURAM-676505.

    2     THE TAHASILDAR (LAND RECORDS),
          TIRURANGADI TALUK, TIRURANGADI,
          MALAPPURAM DISTRICT, PIN-676306.

    3     THE VILLAGE OFFICER, PERUVALLUR,
          PADIKKAL-KARUVANKALLU ROAD,
          PARAMBIL PEEDIKA, PERUVALLUR,
          MALAPPURAM DISTRICT, PIN-676317.

    4     THE TALUK LAND BOARD,
          TIRURANGADI, MALAPPURAM DISTRICT, PIN-676306,
          REPRESENTED BY ITS CHAIRMAN.
 WP(C) NO. 22237 OF 2021
                                -2-

            BY ADV.
            SMT.K.AMMINIKKUTTY, SR.GP


     THIS     WRIT   PETITION   (CIVIL)   HAVING   COME    UP    FOR
ADMISSION    ON   29.10.2021,   THE   COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C) NO. 22237 OF 2021
                                 -3-

                               JUDGMENT

The petitioners say that they are the owners

of certain properties covered by Ext.P1 and allege

that the 3rd respondent - Village Officer is

refusing to accept the tax with respect to the

same from them, without assigning any cogent or

reliable reason. They contend that the refusal of

the 3rd respondent in such manner is illegal and

unlawful and therefore, pray that the said

respondent be directed to accept the Land Tax from

them and issue necessary Possession Certificate

with respect to it, within a time frame to be

fixed by this Court.

2. The afore submissions made on behalf of the

petitioners by their learned counsel -

Sri.K.P.Sudheer, were vehemently opposed by

Smt.K.Amminikutty - learned Senior Government

Pleader, asserting that ceiling proceedings have WP(C) NO. 22237 OF 2021

already been initiated against the predecessor-in-

interest of the petitioners with respect to the

property in question and that unless they are

completed, they cannot seek any reliefs as sought

for in this Writ Petition.

3. Even when I hear the learned Senior

Government Pleader as afore, the fact remains that

it has been now well settled, through a series of

judgments of this Court including Ext.P5 and in

W.P(C)No.16110/2021, that merely because ceiling

proceedings are pending against a property, the

request for paying Land Tax cannot be inhibited,

particularly when the competent Authority has a

right to make necessary endorsements on the

resultant tax receipts with respect to the same.

In the afore circumstances and guided by the

afore precedents, I allow this Writ Petition and

direct the 3rd respondent - Village Officer to

permit the petitioners to remit Land Tax for the WP(C) NO. 22237 OF 2021

properties covered by Ext.P1 and to issue

necessary Tax Receipts and Possession Certificate,

with an endorsement that ceiling proceedings are

pending against the property, provided they are

still pending and have been properly registered.

Needless to say, the directions above will

not, in any manner, prejudice or trammel the right

of the official respondents from proceeding

against the property in the ceiling cases and the

petitioners will be obligated to abide by the

final decision thereon, subject to remedies

available to them, as per law.

Sd/-

DEVAN RAMACHANDRAN JUDGE akv WP(C) NO. 22237 OF 2021

APPENDIX OF WP(C) 22237/2021

PETITIONER EXHIBITS

EXHIBIT P1 TRUE COPY OF PARTITION DEED REGISTERED AS DOC.NO.593/1975 OF TIRURANGADI SRO.

EXHIBIT P2 TRUE COPY OF BASIC TAX RECEIPT DATED 30.6.2003 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT P3 TRUE COPY OF JUDGMENT DATED 8.11.2016 IN WRIT PETITION (CIVIL) NO.25115/2016 PASSED BY THIS HON'BLE COURT.

EXHIBIT P4 TRUE COPY OF JUDGMENT DATED 11.8.2021 IN WRIT PETITION (CIVIL) NO.26246/2020 PASSED BY THIS HON'BLE COURT.

EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 13.9.2021 IN WRIT PETITION (CIVIL) NO.16113/2021 PASSED BY THIS HON'BLE COURT.

EXHIBIT P6 TRUE COPY OF REPRESENTATION SUBMITTED BY THE 1ST PETITIONER BEFORE THE 3RD RESPONDENT.

RESPONDENT'S/S EXHIBITS : NIL.

//TRUE COPY// P.A. TO JUDGE