Shihab A. Mohammed vs The District Collector, ...
2022 Latest Caselaw 9220 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
              THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
    WEDNESDAY, THE 10TH DAY OF AUGUST 2022 / 19TH SRAVANA, 1944
                         WP(C) NO. 7541 OF 2021
PETITIONER:

          SHIHAB A. MOHAMMED,
          AGED 42 YEARS,
          S/O. A. S. MOHAMMED SHEREEF, ALINGAPARAMBIL HOUSE,
          ERNAKULAM VILLAGE, KARITHALA DESOM,
          MAHARAJAS COLLEGE P. O., KANAYANNUR TALUK,
          ERNAKULAM DISTRICT, PIN - 682 035.

          BY ADVS.
          V.N.SANKARJEE
          SRI.V.N.MADHUSUDANAN
          SMT.R.UDAYA JYOTHI
          SRI.M.M.VINOD
          SMT.M.SUSEELA
          SMT. KEERTHI B. CHANDRAN
          SHRI.VIJAYAN PILLAI P.K.
          SRI.C.PURUSHOTHAMAN NAIR
          SHRI.SANAL C.S
          SHRI.NITHEESH.M


RESPONDENTS:

    1     THE DISTRICT COLLECTOR,
          ERNAKULAM, COLLECTORATE, CIVIL STATION,
          KAKKANAD, ERNAKULAM DISTRICT, PIN - 682 030.

    2     THE REVENUE DIVISIONAL OFFICER,
          FORT KOCHI, REVENUE DIVISIONAL OFFICE, 1ST FLOOR,
          KB JACOB ROAD, FORT KOCHI, ERNAKULAM DISTRICT,
          PIN - 682 001.

    3     THE TAHASILDAR,
          KANAYANNUR, TALUK OFFICE, ERNAKULAM,
          ERNAKULAM DISTRICT, PIN - 682 011.

    4     THE VILLAGE OFFICER,
          VILLAGE OFFICE, ELAMKULAM,
          ERNAKULAM DISTRICT, PIN - 682 020.

    5     THE AGRICULTURAL OFFICER,
          CONVENER LOCAL LEVEL MONITORING COMMITTEE,
 WP(C) NO. 7541 OF 2021    -2-



         KRISHI BHAVAN, CORPORATION OF KOCHI,
         VYTTILA, ERNAKULAM DISTRICT, PIN - 682 019.

         BY ADV.
         SMT.VIDYA KURIAKOSE, GOVERNMENT PLEADER


THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 10.08.2022, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
 WP(C) NO. 7541 OF 2021         -3-



                            JUDGMENT

The above writ petition is filed with the following

prayers:

"a)Issue a writ in the nature of mandamus or any other appropriate writ, order or direction directing the 3rd respondent to incorporate change in nature and type of the petitioner's property having extent of 2.07 Ares comprised in Survey No.41/2-20 of Elamkulam Village covered by Exhibits P1, P2, P3 and P6, on reassessing the said property under Section 6A and 18 of the Kerala Land Tax Act, 1961; and

b)Pass such other orders as this Honourable Court deems fit and proper in the facts and circumstances of the case."

2. The petitioner purchased 2.07 Ares of land as

per Ext.P1 sale deed. Ext.P6 is the prior document of the

property in which it is stated that the property includes a

residential house which has light and water connection.

The petitioner submitted Ext.P7 application before the

third respondent with copies to other respondents to

incorporate change in the nature and type of the said

property covered by Exts.P1 to P3 and P5 for assessing it

under Sections 6A and 18 of the Kerala Land Tax Act,

1961. First respondent issued Ext.P8 letter to the third

respondent directing to pass orders on Ext.P7. Since

there is no further steps this writ petition is filed for

issuing appropriate directions to the third respondent.

3. Heard learned counsel for the petitioner and

the learned Government Pleader.

4. Learned counsel for the petitioner reiterated

the contention. The counsel takes me through the

endorsement in Ext.P6 and also Ext.P9 Photographs. The

counsel also takes me through Ext.P5 Certificate issued

by the Tahsildar in which it is stated that the property is

seen as purayidam converted before 2008 as per the

Data Bank kept in that office. The counsel submitted

that the authorities are bound to take appropriate steps

and to reassess the tax as per the Kerala Land Tax Act.

5. Learned Government Pleader on the other

hand submitted that since the property of the petitioner

is included in the Data Bank the petitioner has to submit

an application in Form 5 and thereafter Form 6

application to correct it in the Basic Tax Register (BTR).

She submitted that, if such applications are submitted,

the authorities will consider the same and pass

appropriate orders.

6. This Court considered the contention of the

petitioner and the learned Government Pleader. After

hearing both sides, I think there is some force in the

argument of the petitioner. But the petitioner has to

submit a Form V application. I perused Exts.P1 and P6.

In Ext.P6 it is clearly stated that the property is with a

residential house. Ext.P5 is the Certificate issued by the

authorities in which it is clearly stated that the property

is seen as purayidam converted before 2008. Moreover,

I perused Ext.P9 Photographs which shows that there is

a pukka concrete building in the property. If that is the

case the authority has to consider this aspect and make

necessary correction in the Data Bank and thereafter

proceed in accordance to law. To avoid technicalities

the petitioner can file Form V application and there can

be a direction to the authorities to consider the same

within a time frame so that the third respondent can

proceed in accordance with the Kerala Land Tax Act

after passing orders in Form V and Form VI applications.

Therefore the Writ petition is disposed of with the

following directions:

(i) The petitioner is free to submit a Form V application

as per the Kerala Paddy Land and Wetland Rules

before the second respondent within one week from

the date of receipt of the copy of the judgment.

(ii) Once such an application is received the second

respondent will consider the same and pass

appropriate orders in it in the light of the

observation in this judgment as expeditiously as

possible at any rate within three weeks from the

date of receipt of the copy of the Form V

application.

(iii) Based on the decision in the Form V application the

petitioner is free to submit a Form VI application

before the second respondent and the second

respondent will consider the same and take

appropriate steps in accordance to law. Based on

the above decisions the third respondent will take

appropriate steps in accordance to the Kerala Land

Tax Act.

Sd/-

P.V.KUNHIKRISHNAN JUDGE

vv

APPENDIX OF WP(C) 7541/2021

PETITIONER EXHIBITS

EXHIBIT P1 TRUE COPY OF THE SALE DEED BEARING NO.1106/2018 DATED 30.03.2018 ON THE FILE OF S.R.O., ERNAKULAM.

EXHIBIT P2 TRUE COPY OF THE BASIC TAX RECEIPT DATED 4.4.2020 ISSUED FROM THE VILLAGE OFFICE, ERNAKULAM.

EXHIBIT P3 TRUE COPY OF THE POSSESSION CERTIFICATE DATED 11.6.2020 ISSUED FROM THE VILLAGE OFFICE, ERNAKULAM.

EXHIBIT P4 TRUE COPY OF THE BUILDING TAX RECEIPT DATED 6.11.2020 ISSUED FROM THE CORPORATION OF KOCHI.

EXHIBIT P5 TRUE COPY OF THE CERTIFICATE ISSUED BY THE 5TH RESPONDENT.

EXHIBIT P6 TRUE COPY OF THE SALE DEED NO.3941/1988 DATED 03.12.1988 ON THE FILE OF THE S.R.O., ERNAKULAM.

EXHIBIT P7 TRUE COPY OF THE APPLICATION DATED 28.12.2020 WITH POSTAL RECEIPTS AND ACKNOWLEDGMENTS FIVE IN NUMBER EACH.

EXHIBIT P8        TRUE   COPY   OF   THE   LETTER   DATED
                  12.02.2021    ISSUED   BY    THE    1ST
                  RESPONDENT TO THE 3RD RESPONDENT.

Exhibit P9        PHOTOGRAPHS (6 NOS).