Johnson C.M vs The Government Of Kerala
2022 Latest Caselaw 9718 Ker

W.P.(C)No.25901 of 2022                 1


               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
                  THE HONOURABLE MR. JUSTICE T.R.RAVI
      FRIDAY, THE 26TH DAY OF AUGUST 2022 / 4TH BHADRA, 1944
                          WP(C) NO. 25901 OF 2022
PETITIONER:

             JOHNSON C.M.,
             AGED 56 YEARS, S/O C.M. LONA,
             CHIRIYATH MANJAYIL HOUSE,
             PANDIPARAMBATHU DESOM, VELLINAKKARA .P.O,
             THRISSUR DISTRICT-680654.
             BY ADV MS.TULASI PANICKER


RESPONDENTS:

     1       THE GOVERNMENT OF KERALA,
             DEPARTMENT OF REVENUE,
             REPRESENTED BY REVENUE SECRETARY,
             THIRUVANANTHAPURAM, 685001.
     2       THE DISTRICT COLLECTOR,
             CIVIL STATION, AYYANTHOLE,
             THRISSUR -680003.
     3       THE SPECIAL TAHASILDAR (LAND RECORDS),
             TALUK OFFICE, CHEMABAKKAVU
             THRISSUR -680020.
     4       THE VILLAGE OFFICER,
             VILLAGE OFFICE MADAKKATHARA VILLAGE,
             THRISSUR PIN-680651.
             SMT. C. S. SHEEJA, SR.GOVT. PLEADER

      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.25901 of 2022                   2



                               T.R. RAVI, J.
                --------------------------------------------
                         W.P.(C)No.25901 of 2022
                 --------------------------------------------
                 Dated this the 26th day of August, 2022

                                 JUDGMENT

The petitioner is the owner in possession of 36.49 Ares of

land comprised in Sy.No.1183 of Madakkathara Village in Thrissur

District, which he purchased from one Sankaran in the year 2004.

Thereafter mutation was effected in the land records and

Thandapper number was also assigned as No.1406. Ext.P5 is the

assignment deed. The petitioner was regularly remitting tax till

2007 in respect of the property as evidenced by Ext.P6. In 2008,

when the petitioner approached the 4th respondent to remit land

tax, he was informed orally that is not possible to accept land tax

for the property, since as per the BTR, the property is marked as

'reserve forest rubber plantation'. The petitioner submits that he

is not able to pay land tax in respect of the property from the year

2008 onwards. Though the petitioner has filed Ext.P7 complaint

before the 2nd respondent highlighting the grievance, no action has

been taken on the same.

2. The petitioner has filed this writ petition seeking a

direction to the 2nd respondent to grant sanction to the 4th

respondent to accept land tax in respect of the property covered

by Ext.P5 assignment deed which forms part of Ext.P1 pattayam,

in the name of the petitioner; to direct the 4 th respondent to

accept land tax in respect of the property covered by Ext.P5

assignment deed and Ext.P6 tax receipt, commencing from

financial year 2006 onwards till 2022 and issue tax receipt without

insisting on the issue of reserve forest rubber plantation; to direct

the 1st respondent to finalise the alleged issue of reserve forest

rubber plantation land, if any, in Makakkathara Village with regard

to Ext.P5 assignment deed; and for other consequential reliefs.

3. Heard the learned counsel for the petitioner and the

learned Senior Government Pleader for the respondents.

4. The petitioner has produced Ext.P9 judgment of this

Court in W.P.(C)No.8025 of 2022, wherein in similar

circumstances, this Court held that as the Patta remains valid and

has the statutory presumption attached to it under the Kerala Land

Reforms Act, the petitioner has to be permitted to pay land tax in

respect of the property. The respondents were directed to accept

the tax and issue necessary tax receipt. I do not find any reason

to take a different view.

In the result, the writ petition is allowed. The 4th respondent

Village Officer is directed to accept land tax and issue tax receipt

to the petitioner in respect of the property covered by Ext.P5

assignment deed as and when the petitioner tenders the same.

Sd/-

T.R. RAVI JUDGE

dsn

APPENDIX OF WP(C) 25901/2022

PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE PATTAYAM DATED 1.2.1993 BEARING NO. 72/1993 ISSUED IN THE NAME OF P.V.SANKARAN.

Exhibit P2 TRUE COPY OF THE ORDER OF THE SPECIAL DEPUTY COLLECTOR, LAND TRIBUNAL, THRISSUR DATED 03.11.1978 PASSED AGAINST 15 RESPONDENTS INCLUDING R4 SANKARAN SON OF VELUNNI.

Exhibit P3 THE TRUE COPY OF THE TAX RECEIPT DATED 17.01.2004 BEARING RECEIPT NOS. 4498877 ISSUED IN NAME OF PETITIONER'S PREDECESSOR SANKARAN BY THE 4TH RESPONDENT.

Exhibit P4 TRUE COPY OF THE CERTIFICATE OF COMPENSATION UNDER TELAGRAPH ACT AWARDED TO SANKARAN BEARING NO. 017640 AND DATED 17.04.1992 ISSUED BY SUPERVISOR ENGINEER, NEYVELI LIGNITE CORPORATION.

Exhibit P5 TRUE COPY OF THE ASSIGNMENT DEED NO.1177/2004 DATED 19.03.2004 OF SRO OLLUKKARA ASSIGNED BY P.V.SANKARAN IN FAVOUR OF PETITIONER.

Exhibit P6 THE TRUE COPY OF THE TAX RECEIPT DATED 03.09.2004 AND 24.09.2007 BEARING RECEIPT NOS. 5685490 AND 6345309 RESPECTIVELY ISSUED IN NAME OF PETITIONER BY THE 4TH RESPONDENT. Exhibit P7 TRUE COPY OF THE SAID COMPLAINT DATED 13.07.2022 SUBMITTED BY PETITIONER TO THE 2ND RESPONDENT.

Exhibit P8 TRUE COPY OF THE ACCEPTANCE RECEIPT NO.B5/399579/22 DATED 14.07.2022.

Exhibit P9 TRUE COPY THE OF SAID JUDGMENT DATED 7.04.

2022 IN W.P.(C) 8025/2022.