Ramadas vs The District Collector
2022 Latest Caselaw 9336 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR. JUSTICE T.R.RAVI
    WEDNESDAY, THE 10TH DAY OF AUGUST 2022 / 19TH SRAVANA, 1944
                       WP(C) NO. 23731 OF 2022


PETITIONER:

          RAMADAS,
          AGED 55 YEARS,
          S/O. CHELLAYYA KANKANI,
          THARAYIL KAT, B.L. RAM
          CHINNAKANAL, SURYANELLI,
          IDUKKI 685 618.

          BY ADVS.
          DR.GEORGE ABRAHAM
          SRI.JOSEPH GOPURAN
          SRI.JOBY D JOSEPH
          SMT.MARY CATHERINE PRIYANKA P.S.
          SMT.BERIN BABY


RESPONDENTS:

    1     THE DISTRICT COLLECTOR,
          CIVIL STATION, IDUKKI 685 602.

    2     REVENUE DIVISIONAL OFFICER,
          REVENUE DIVISIONAL OFFICE,
          DEVIKULAM, IDUKKI 685 613.

    3     TAHSILDAR,
          UDUMBANCHOLA TALUK,
          IDUKKI DISTRICT- 685 554.

    4     VILLAGE OFFICER,
          CHINNAKKANAL VILLAGE,
          (VIA) UDUMBANCHOLA,
          IDUKKI DISTRICT- 685 554.

          SMT.C.S.SHEEJA, SR.GOVT.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. 23731 OF 2022
                                     2



                               T.R. RAVI, J.
                --------------------------------------------
                       W. P. (C). No. 23731 of 2022
                 --------------------------------------------
                 Dated this the 10th day of August, 2022

                               JUDGMENT

Admit. Government Pleader takes notice for the respondents.

2. The grievance of the petitioner is that land tax is not

being accepted with respect to an extent of 21.6 Hectares of land

in Sy.No.232/11 of Chinnakkanal Village in Idukki District covered

by Ext.P1 patta in his favour. The petitioner seeks necessary

directions.

3. The Government Pleader on instructions submits that an

enquiry is going on regarding the genuineness of the patta. The

counsel for the petitioner placed before this Court the judgment in

WPC No.2610/2020, rendered in similar circumstances, wherein

this Court had directed the enquiry to be completed within three

months with a rider that, if the enquiry is not completed within the

said three months, the basic tax should be accepted from the

petitioner subject to the outcome of the enquiry. The enquiry had

been started long back as can be seen from the judgment in WPC

No.2610/2020 dated 27.02.2020.

WP(C) NO. 23731 OF 2022

In such circumstances, this writ petition is disposed of

directing the respondents to effect mutation with regard to the

property of the petitioner covered by Ext.P1 patta and collect tax

from the petitioner. It is trite law that acceptance of basic tax will

not in any way amount to declaration of title of the person who

pays the tax and it is only issued for fiscal purposes. The enquiry

which is stated to have been initiated may go on and completed,

and, any tax that is received from the petitioner on the basis of the

directions issued by this Court in this judgment, will be subject to

the final outcome of the enquiry.

Sd/-

T.R. RAVI JUDGE

Pn WP(C) NO. 23731 OF 2022

APPENDIX OF WP(C) 23731/2022

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF PATTA ISSUED BY THE SPECIAL TAHSILDAR (LA) RAJAKUMARI DATED 3.8.1994.

Exhibit P2 TRUE COPY OF THE TAX RECEIPT DATED 4.3.2004.