Parangodan vs State Of Kerala
2021 Latest Caselaw 19118 Ker

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
               THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
        MONDAY, THE 13TH DAY OF SEPTEMBER 2021 / 22ND BHADRA, 1943
                           WP(C) NO. 16113 OF 2021


PETITIONERS:

     1       PARANGODAN, AGED 65 YEARS, S/O.VELAYUDHAN,
             PALLIYAMBI HOUSE, KADAPPADI, PERUVALLOOR P.O.,
             MALAPPURAM DISTRICT, PIN-673 638.

     2       SUKUMARAN, AGED 61 YEARS, S/O.VELAYUDHAN,
             PALLIYAMBI HOUSE, KADAPPADI, PERUVALLOOR P.O.,
             MALAPPURAM DISTRICT, PIN-673 638.

     3       UNNI, AGED 59 YEARS, S/O.VELAYUDHAN,
             PALLIYAMBI HOUSE, KADAPPADI, PERUVALLOOR P.O.,
             MALAPPURAM DISTRICT, PIN-673 638.

     4       LALITHAKUMARI, AGED 57 YEARS, D/O.VELAYUDHAN,
             PALLIYAMBI HOUSE, KADAPPADI, PERUVALLOOR P.O.,
             MALAPPURAM DISTRICT, PIN-673 638.

     5       HARIDASAN, AGED 52 YEARS, S/O.VELAYUDHAN,
             PALLIYAMBI HOUSE, KADAPPADI, PERUVALLOOR P.O.,
             MALAPPURAM DISTRICT, PIN-673 638.

     6       GIRIJA, AGED 50 YEARS, D/O.VELAYUDHAN,
             PALLIYAMBI HOUSE, KADAPPADI, PERUVALLOOR P.O.,
             MALAPPURAM DISTRICT, PIN-673 638.

             BY ADVS.
             K.P.SUDHEER
             K.BINCYMOL


RESPONDENTS:

    1       STATE OF KERALA, REPRESENTED BY ITS SECRETARY,
            DEPARTMENT OF REVENUE, SECRETARIAT,
            THIRUVANANTHAPURAM-695 001.
 WPC 16113/21
                                         2



    2          THE TAHASILDAR, TIRURANGADI TALUK,
               TIRURANGADI, MALAPPURAM DISTRICT,
               PIN-676 306.

    3          THE VILLAGE OFFICER, PERUVALLUR,
               PADIKKAL-KARUVANKALLU ROAD, PARAMBIL PEEDIKA,
               PERUVALLUR, MALAPPURAM DISTRICT, PIN-676 317.

    4          THE TALUK LAND BOARD, TIRURANGADI,
               MALAPPURAM DISTRICT, PIN-676 306,
               REPRESENTED BY ITS CHAIRMAN.

               SMT. AMMINIKUTTY - SR.GP


        THIS     WRIT   PETITION   (CIVIL)   HAVING    COME    UP    FOR
ADMISSION       ON   13.09.2021,   THE    COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WPC 16113/21
                                        3



                           JUDGMENT

The petitioners say that they are the owners

of certain properties covered by Exts.P1 to P5 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 certificates 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 -

Smt.Anjali Menon, were vehemently opposed by

Smt.K.Amminikutty - learned Senior Government

Pleader, asserting a ceiling proceedings have

already been initiated against the predecessor-in-

interest of the petitioners with respect to the WPC 16113/21

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.P8 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

properties covered by Exts.P1 to P5 and to issue

necessary Tax Receipts, with an endorsement that

ceiling proceedings are pending against the

property, provided they are still pending and have WPC 16113/21

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/-

RR                                        DEVAN RAMACHANDRAN
                                                  JUDGE
 WPC 16113/21


               APPENDIX OF WP(C) 16113/2021

PETITIONER EXHIBITS

Exhibit P1            TRUE COPY OF SALE DEED DATED 27.01.1981

REGISTERED AS DOC.NO.337/1981 OF TIRURANGADI SRO EXECUTED BY MAMMAD MOLLA IN FAVOUR OF HIS DAUGHTER ITHACHU.

Exhibit P2 TRUE COPY OF PURCHASE CERTIFICATE NO.13/1991 DATED 16.01.1991 IN SM PROCEEDINGS NO.44/1986 ON THE FILE OF THE LAND TRIBUNAL, PARAPPANANGADI.

Exhibit P3 TRUE COPY OF SALE DEED REGISTERED AS DOCUMENT NO.2425/1992 OF THENHIPPALAM SRO.

Exhibit P4 TRUE COPY OF SALE DEED DATED 27.01.1993 REGISTERED AS DOCUMENT NO.380/1993 OF THENHIPPALAM SRO.

Exhibit P5 TRUE COPY OF SALE DEED DATED 06.05.1998 REGISTERED AS DOCUMENT NO.1258/1998 OF THENHIPPALAM SRO.

Exhibit P6 TRUE COPY OF BASIC TAX RECEIPT DATED 20.06.1998 ISSUED BY THE 3RD RESPONDENT.

Exhibit P7 TRUE COPY OF DEATH CERTIFICATE OF PETITIONER'S FATHER DATED 02.12.2020.

Exhibit P8 TRUE COPY OF JUDGMENT DATED 08.11.2016 IN WRIT PETITION (CIVIL) NO.25115/2016 PASSED BY THIS HON'BLE COURT.