Tha-Aleemul Islam Trust vs The Village Officer
2022 Latest Caselaw 7495 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR. JUSTICE T.R.RAVI
        FRIDAY, THE 24TH DAY OF JUNE 2022 / 3RD ASHADHA, 1944
                        WP(C) NO. 9805 OF 2022
PETITIONER:

           THA-ALEEMUL ISLAM TRUST
           WADIHUDA, PAYANGADI, KANNUR,
           REPRESENTED BY ITS GENERAL SECRETARY
           MR. MUHAMMED SAJID P.K,
           S/O ABDUL KHADER, DARUSSABAH,
           MATTOOL NORTH, KANNUR, PIN - 670 325

           BY ADVS.
           ABDUL RAOOF PALLIPATH
           K.R.AVINASH (KUNNATH)
           E.MOHAMMED SHAFI


RESPONDENTS:

    1      THE VILLAGE OFFICER
           MADAYI, KANNUR, PIN - 670 301

    2      THE TAHSILDAR (LR)
           KANNUR TALUK, P.O. CVIL STATION,
           KANNUR, PIN - 670 001

    3      THE DISTRICT COLLECTOR
           COLLECTORATE, P.O. CIVIL STATION,
           KANNUR, PIN - 670 001

    4      THE STATE OF KERALA
           REPRESENTED BY THE SECRETARY TO GOVERNMENT,
           DEPARTMENT OF REVENUE,
           GOVERNMENT SECRETARIAT,
           TRIVANDRUM, PIN - 695 001


           SMT. C. S SHEEJA, SR.GP.


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 9805 OF 2022
                                         2




                                 T.R.RAVI, J.
                       ----------------------------------------
                         WP(C) No.9805 OF 2022
                      -------------------------------------------
                  Dated this the 24th day of June, 2022

                               JUDGMENT

Admit. Government Pleader takes notice for the

respondents.

2. The grievance of the petitioner is that the respondents

are not permitting them to pay basic tax for the properties owned

by them after 2017 for the reason that disputes are pending. On

the basis of the direction issued by this Court, the District

Collector who is the 3 rd respondent herein had considered the

issue and passed Ext.P6 order on 21.06.2019 wherein it has been

clearly found that the petitioner cannot be treated as a

trespasser and provisions of the Land Conservancy Act cannot be

invoked to evict the petitioner from the property. It is further

held that the dispute is more in the nature of a title dispute which

has to be decided by a Civil Court. The grievance of the

petitioner is that despite the specific finding rendered by the

District Collector, the respondents 1 and 2 are not receiving the WP(C) NO. 9805 OF 2022

basic tax from the petitioner. The petitioner has preferred Ext.P2

application before respondents 1 and 2 in January 2022 but no

decision has so far been taken.

3. It is well settled that the payment of basic tax does not

indicate that the person who pays the tax has the title over the

property. The proceedings under the Land Tax Act are only fiscal

in nature and does not decide the title. The petitioner was paying

the basic tax for the property and it was only after 2017 that the

respondents had stopped receiving the tax. In view of the finding

in Ext.P6, the respondents 1 and 2 cannot refuse to accept tax for

the reason that there is a dispute. It is submitted that as a matter

of fact no person has initiated any civil suit or challenged the title

of the petitioner in any proceedings.

4. In such circumstances, the writ petition is allowed. There

will be a direction to respondents 1 and 2 to receive basic tax

from the petitioner with respect to the property covered by

Exts.P1 and P2. It is made clear that this Court is not expressing

any view regarding the title of the petitioner over the property.

The parties will be bound by any decision that may be rendered

in an appropriate civil proceeding where the title of the WP(C) NO. 9805 OF 2022

petitioner is put in issue. Necessary orders shall be issued within

one month from the date of receipt of a copy of this judgment.

Sd/-

T.R.RAVI

JUDGE sn WP(C) NO. 9805 OF 2022

APPENDIX OF WP(C) 9805/2022

PETITIONER'S EXHIBITS

EXHIBIT.P1 TRUE COPY OF THE ASSIGNEMNT DEED NO.

3678/1995 DATED 28.11.1995 OF SRO, PAZHAYANGADI EXHIBIT P2 TRUE COPY OF THE REGISTERED JENMOM DEED NO.

568/1996 DATED 24.2.1996 OF SRO, PAZHAYANGADI EXHIBIT P3 TRUE COPY OF THE PURCHASE CERTIFICATE BEARING NO. 5837/1976 EXHIBIT P4 TRUE COPY OF THE LAND REVENUE PAYMENT RECEIPT DATED 19.5.2017 EXHIBIT P5 TRUE COPY OF THE JUDGMENT IN WPC 38100/2017 DATED 14.6.2018 EXHIBIT P6 TRUE COPY OF THE PROCEEDINGS OF THE 3RD RESPONDENT DISTRICT COLLECTOR DATED 21.6.2019 EXHIBIT P7 TRUE COPY OF THE REPRESENTATION DATED 24.1.2022 MADE BY THE PETITIONER EXHIBIT P8 TRUE COPY OF THE DELIVERY REPORT TAKEN FROM THE WEBSITE OF INDIA POST EXHIBIT P9 TRUE COPY OF THE DELIVERY REPORT TAKEN FROM THE WEBSITE OF INDIA POST

RESPONDENT'S EXHIBITS : NIL

//TRUE COPY// PA TO JUDGE