K.E.Reesha vs The Tahsildar
2022 Latest Caselaw 1348 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
             THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
    TUESDAY, THE 1ST DAY OF FEBRUARY 2022 / 12TH MAGHA, 1943
                          WP(C) NO. 29203 OF 2021
PETITIONER:

              K.E.REESHA
              AGED 37 YEARS
              D/O. LATE ABDUL GAFOOR AND W/O. SINEWRAZ, RESIDING
              AT RAJEENAZ MANZIL, NEW MAHE P.O, KANNUR 673 311
              BY ADVS.
              V.V.SURENDRAN
              P.A.HARISH
              ANUSREE.C


RESPONDENTS:

     1        THE TAHSILDAR,
              MANANTHAVADY TALUK, WAYANADU 670 645
     2        THE VILLAGE OFFICER
              PERIYA VILLAGE , MANANTHAVADY, WAYANADU 670 645
     3        THE DIVISIONAL FOREST OFFICER
              NORTH WAYANAD DIVISION, MANANTHAVADY, WAYANAD 670
              645




              SRI. ASHWIN SETHUMADHAVAN - SR.GP



      THIS    WRIT   PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON

01.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                       2



W.P.(C) No. 29203 of 2021




                             JUDGMENT

Dated this the 1st day of February, 2022.

The petitioner has approached this Court alleging

that the second respondent is refusing to accept land tax

with respect to her property, comprised of in

Re.Sy.No.8/1A1A2 of Periya Village, though it was allowed

to be done until the year 2016. She alleges that the third

respondent is known to have issued certain directions to

respondents 1 and 2, asking them to refuse acceptance

of land tax on the property, solely because there was a

notification issued with respect to it under the Kerala

Forest (Vesting and Management of Ecologically Fragile

Lands) Act, 2003 (EFL Act).

W.P.(C) No. 29203 of 2021

2. The petitioner explains that the afore

notification was challenged successfully by her before

the competent Tribunal and concedes that a

Miscellaneous First Appeal (MFA) has been filed by the

Department of Forest against it, which is still pending

before this Court. She argues that, therefore, there is no

legal impediment in the second respondent allowing her

to remit land tax on the property in question and that

this cannot be denied for any reason.

3. The afore submissions of Sri.V.V.Surendran - learned

counsel for the petitioner, were answered by Sri.Aswin

Sethumadhavan - learned Senior Government Pleader,

saying that as long as the MFA is pending before this

Court at the instance of the Department of Forest, it may

not be possible to allow the petitioner to remit land tax

W.P.(C) No. 29203 of 2021

on the property in question. As an alternative

suggestion, he submitted that if this Court is inclined to

grant any relief to the petitioner, then second respondent

may be allowed to make an endorsement on the tax

receipt that the aforementioned MFA is still pending.

4. When I consider and evaluate the afore

submissions, it is inevitable that, as at present, the

notification issued under the "EFL Act" had been

challenged by the petitioner and the competent Tribunal

found in her favour. True, an MFA is stated to be pending

before this Court, but in the absence of any interdictory

orders having been issued therein, I do not see how the

second respondent can refuse permission to remit land

tax to the petitioner, particularly when it is asserted that

she in possession of the same even today.

W.P.(C) No. 29203 of 2021

5. Of course, the question whether petitioner is in

actual possession or otherwise is a matter which this

Court cannot look into at this stage and it has to be

verified by the Authorities, as and when the petitioner

approaches them either for a Possession Certificate or

such other.

6. As of now the only prayer of the petitioner is to

allow her to remit land tax on the property in question,

for which, I do no see any reason to deny such benefit.

In the afore circumstances, I order this writ petition,

and direct the second respondent to allow the petitioner

to remit land tax on the property in question and to

accept the same as and when it is tendered by her,

leading to the issuance of a Tax Receipt, with an

endorsement that MFA No.161/2012 is pending with

W.P.(C) No. 29203 of 2021

respect to the property.

Needless to say, if the petitioner approaches the

second respondent or such other competent Authority in

future, for a Possession Certificate or such other with

respect to the property, all necessary enquiries can be

conducted, as to if she is in actual possession.

Sd/-

DEVAN RAMACHANDRAN JUDGE

Raj/01.02.2022.

W.P.(C) No. 29203 of 2021

APPENDIX OF WP(C) 29203/2021

PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE ASSIGNMENT DEED DATED 26-

10-2002 OF MANANTHAVADY SUB REGISTRY

Exhibit P2 A TRUE COPY OF THE LAND TAX RECEIPT DATED 17-

06-2016 ISSUED BY 2ND RESPONDENT TO THE PETITIONER.

Exhibit P3 A TRUE COPY OF THE LETTER DATED 10-03-2019 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT

Exhibit P4 A TRUE COPY OF THE ORDER IN O.A 115/1977 OF THE FOREST TRIBUNAL, KOZHIKODE DATED 18-12-

Exhibit P5 A TRUE COPY OF THE JUDGMENT IN MFA 148/1980 DATED 18-02-1982 BEFORE THIS HON'BLE COURT.

Exhibit P6 A TRUE COPY OF THE COMMON ORDER IN O.A 45/2003 AND O.A 46/2003 DATED 31-07-2017 BEFORE THE FOREST TRIBUNAL, KOZHIKODE

Exhibit P7 A TRUE COPY OF THE JUDGMENT DATED 14-06-

2012 IN OA 4/2009 ON THE FILE OF THE TRIBUNAL FOR EFL CASES/1ST ADDITIONAL DISTRICT JUDGE, KOZHIKODE