Progressive Granites Pvt. Ltd vs State Of Kerala, Represented By ...
2023 Latest Caselaw 8219 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
     TUESDAY, THE 1ST DAY OF AUGUST 2023 / 10TH SRAVANA, 1945
                       WP(C) NO. 22408 OF 2023
PETITIONER:

          PROGRESSIVE GRANITES PVT. LTD
          DOOR NO: VII/69, PAYYAKUND, CHEEKOD, ANJUMOORTHY P.O.,
          PALAKKAD - 678 682.
          REP. BY ITS MANAGING DIRECTOR P K AYYOOB,
          RESIDING AT POKAKILLATH HOUSE, P O EDATHIRUTHY,
          KUTTAMANGALAM, THRISSUR - 680 703.
          BY ADVS.
          K.ANAND
          BENNY ANTONY PAREL
          MATHEWS RAJU
          AMEER SALIM


RESPONDENTS:

    1     STATE OF KERALA, REPRESENTED BY SECRETARY,
          DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT,
          THIRUVANANTHAPURAM - 695 001.
    2     THE TAHSILDHAR (LR),
          ALATHUR, LAND RECORDS, TALUK OFFICE, ALATHUR - 678 541,
          PALAKKAD DISTRICT.
    3     THE VILLAGE OFFICER,
          VILLAGE OFFICE, VADAKKANCHERY NO: II, MANGALAM,
          ANJUMOORTHY P O - 678 682, PALAKKAD.
    4     THE TAHSILDHAR,
          TALUK OFFICE, ALATHUR - 678 541, PALAKKAD.


          SMT. DEEPA V (GP)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 22408 OF 2023
                                   2



                             JUDGMENT

Petitioner is a Private Limited Company. The petitioner owns

certain extent of land comprised in Re.Sy.Nos.398/12, 400/6-1,

400/6-2 and 398/9 of Block 46 of Vadakkancherry II Village, Alathur

Taluk. According to the petitioner, the petitioner has been paying

land tax for the property from the time of the purchase of the

property till the year 2017-18. It is submitted that the Village Officer

has also issued a certificate on 14.11.2017 that the land is not part of

Reserve forest, is not part of assigned land and there is no attachment

over the property. It is the case of the petitioner that despite the

issuance of such certificate, the petitioner is not permitted to pay

basic land tax over the property from the year 2018-19. It is

submitted that the petitioner is not able to pay land tax online as

details of the properties have not been entered in the "ReLIS BTR"

details maintained by the Revenue Department.

2. The learned Government Pleader, on instructions, would

submit that the land tax can be accepted from the petitioner and the

details can be entered in the "ReLIS BTR" only after sub division

proceedings are completed by the authorities. It is submitted that

there are larger extents of lands in the very same survey numbers and WP(C) NO. 22408 OF 2023

part of which is forest land / land taken over as excess land under the

provisions of the Land Reforms Act and therefore, a survey has to be

completed and sub division has to be effected for the purpose of

accepting tax from the petitioner. It is submitted that the proceedings

for completing the sub division in respect of the aforesaid survey

numbers shall be completed within a period of four months by the 2 nd

respondent.

3. Having heard the learned counsel for the petitioner and

the learned Government Pleader, as above, this writ petition will

stand disposed of directing the 2nd respondent to complete the

proceedings for survey and sub division of the properties comprised

in the aforesaid survey numbers, within a period of four months from

the date of receipt of a certified copy of this judgment. The petitioner

shall be permitted to pay land tax on the basis of the findings in the

said survey and after sub division is completed as directed above.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE DK WP(C) NO. 22408 OF 2023

APPENDIX OF WP(C) 22408/2023

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE CERTIFICATE OF INCORPORATION NO. U14102KL2010PTC026041 OF THE PETITIONER COMPANY ISSUED BY THE ASST. REGISTRAR OF COMPANIES Exhibit P2 TRUE COPY OF THE POSSESSION CERTIFICATE NO: 14135034 DATED 16.09.2015 ISSUED BY THE 3RD RESPONDENT Exhibit P3 TRUE COPY OF THE TAX RECEIPT NO: 8166312 DATED 14.11.2017 FOR THE YEAR 2017 -

2018 ISSUED BY THE 3RD RESPONDENT Exhibit P4 TRUE COPY OF THE CERTIFICATE ISSUED BY THE 3RD RESPONDENT DATED 14.11.2017 Exhibit P5 TRUE COPY OF THE REQUEST SUBMITTED BY THE STAFF OF THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 17.09.2019 Exhibit P6 TRUE COPY OF THE REPLY ISSUED BY THE 3RD RESPONDENT TO THE STAFF OF THE PETITIONER DATED 16.10.2019