Kerala High Court
Vinoo Titty George vs The Land Revenue Commissioner on 17 January, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE N.NAGARESH
TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944
WP(C) NO. 25687 OF 2022
PETITIONER:
VINOO TITTY GEORGE
AGED 63 YEARS
S/O. TITTY GEORGE, THE RETREAT,
T.C NO.4/1124, R.P.LANE, KOWDIAR,
TRIVANDRUM, PIN CODE- 695 003,
REPRESENTED BY HIS POWER OF ATTORNEY HOLDER BENOY
TITTY GEORGE, AGED 53,S/O. TITTY GEORGE,
THE RETREAT, T.C NO.4/1124, R.P.LANE,
KOWDIAR, TRIVANDRUM, PIN CODE-695 003.
BY ADVS.
SHIBU JOSEPH
AJITH VISWANATHAN
SAYED MANSOOR BAFAKHY THANGAL
JEFFIN JOHN
RESPONDENTS:
1 THE LAND REVENUE COMMISSIONER
LAND REVENUE COMMISSIONERATE,
REVENUE COMPLEX, PUBLIC OFFICE BUILDING,
MUSEUM, THIRUVANANTHAPURAM. PIN-695033.
2 DISTRICT COLLECTOR
THIRUVANANTHAPURAM COLLECTORATE,
2ND FLOOR, CIVIL STATION BUILDING,
CIVIL STATION ROAD, KUDAPPANAKUNU,
THIRUVANANTHAPURAM, KERALA PIN CODE-695 043.
3 THE REVENUE DIVISIONAL OFFICER,
REVENUE DIVISIONAL OFFICE, 1ST FLOOR,
CIVIL STATION BUILDING, CIVIL STATION ROAD,
KUDAPPANAKUNU, THIRUVANANTHAPURAM,
KERALA PIN CODE- 695 043.
WP(C) No.25687 of 2022
2
4 TAHSILDAR,
THIRUVANANTHAPURAM TALUK OFFICE,
TALUK OFFICE ROAD, NEAR EXERCISE OFFICE,
EAST FORT, THIRUVANANTHAPURAM,
PIN CODE-695 023.
5 VILLAGE OFFICER,
KADAKAMPALLY VILLAGE OFFICE,
PETTA- VENPALAVATTAM ROAD,
VENPALAVATTAM, THIRUVANANTHAPURAM,
PIN CODE-695 029.
SRI.S.RENJITH-SPL GP TO AAG
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 17.01.2023, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) No.25687 of 2022
3
JUDGMENT
Dated this the 17th day of January, 2023
The petitioner states that he is owner of 80 Cents of
property in Survey Nos.1485/1 and 1485/3 of Kadakampally
Village of Thiruvananthapuram District.
2. According to the petitioner, the property is
described as 'purayidam' in the Thandaper Account. However,
when the Tax Receipt was issued on 13.05.2022, the land of
the petitioner is described as 'Nilam' in the Tax Receipt. This
is an error, contends the petitioner.
3. The Basic Tax Register is not available now in the
Taluk Office. The respondents have made this change on the
basis of an old Settlement Register. This Court has held in the
judgment in Indira P.S. and others v. Sub Collector, Fort
Kochi and another [2020 (4) KHC 33] that the Basic Tax
Register is a vital statutory document and entries in such a
vital statutory document cannot be simply ignored. According
WP(C) No.25687 of 2022
to the petitioner, Thandaper Account has been prepared on
the basis of Basic Tax Register. Therefore, it is evident that
the petitioner's land is described as 'purayidam' in the Basic
Tax Register.
4. Government Pleader entered appearance on behalf
of the respondents and resisted the writ petition. The
Government Pleader submitted that the Basic Tax Register of
Kadakampally Village has been misplaced as the files have
been taken by the Vigilance Department for vigilance enquiry
regarding various property issues of the Kadakampally
Village. Therefore, the Basic Tax Register is not available.
The petitioner's property is described as 'Nilam' in the
Settlement Register and hence, the property can be converted
only as per due process of law. The petitioner's Ext.P9
representation cannot be considered, contends the
Government Pleader.
5. After hearing the counsel for the petitioner and the
Government Pleader and after perusing the pleadings in the
WP(C) No.25687 of 2022
writ petition and the statement filed by the respondents, I find
that the petitioner's property is described as 'purayidam' in the
Thandaper Account Register. Admittedly, the Basic Tax
Register is not available now as those documents have been
seized in connection with a vigilance enquiry. The
respondents are insisting that the land is a Nilam, on the basis
of an entry in the Settlement Register.
6. This Court has considered the said issue in Indira
P.S. and others (supra) and has held that the description in
Basic Tax Register cannot be disturbed merely because in
some old records like the old Settlement Register, description
of property is shown as otherwise. In the present case, there
is a strong likelihood that the petitioner's property is described
as 'purayidam' in the Basic Tax Register. This is so because
the land is described as 'purayidam' in the Thandaper
Account, which is prepared on the basis of the Basic Tax
Register. The facts being so, it will be unjust to describe the
land as 'Nilam' at this stage, in the Tax Receipts.
WP(C) No.25687 of 2022
In view of the above, the writ petition is disposed of
directing respondents 4 and 5 to treat the petitioner's property
as 'purayidam' as recorded in the Thandaper Account and
issue Tax Receipts accordingly. This will be without prejudice
to the right of the respondents to effect change in nature of
the petitioner's property in Revenue records, once the Basic
Tax Register is available with them. Any such changes, if
warranted, shall be made with notice to the petitioner.
Sd/-
N.NAGARESH
JUDGE
spk
WP(C) No.25687 of 2022
APPENDIX OF WP(C) 25687/2022
PETITIONER EXHIBITS
Exhibit P1 THE COPY OF REGISTERED GENERAL POWER
OF ATTORNEY NO.425 OF 2011 OF PATTOM
SUB REGISTRY EXECUTED BY THE
PETITIONER IN FAVOUR OF HIS BROTHER.
Exhibit P2 THE TRUE PHOTOSTAT COPY OF THE SALE
DEED NO.790 OF 2007 OF
THIRUVANANTHAPURAM SUB REGISTRY.
Exhibit P3 THE TRUE PHOTOSTAT COPY OF THE RECEIPT
ISSUED: BY THE 5TH RESPONDENT SHOWING
THAT MUTATION WAS EFFECTED ON 26-05-
2007.
Exhibit P4 THE TRUE PHOTOSTAT COPY OF THE BASIC
TAX RECEIPT FOR THE YEAR 2010-2011.
Exhibit P4 A THE TRUE PHOTOSTAT COPY OF THE BASIC
TAX RECEIPT FOR THE YEAR 2011-2012.
Exhibit P4 B THE TRUE PHOTOSTAT COPY OF THE BASIC
TAX RECEIPT FOR THE YEAR 2019-2020.
EXHIBIT P4 C THE TRUE PHOTOSTAT COPY OF THE BASIC
TAX RECEIPT FOR THE YEAR 2021-2022.
Exhibit P5 THE TRUE PHOTOSTAT COPY OF THE
RELEVANT PAGE OF THE THANDAPER
REGISTER SHOWING THANDAPER ACCOUNT
BEARING NO. 37998.
Exhibit P6 THE TRUE PHOTOSTAT COPY OF THE BASIC
TAX RECEIPT NO.KL01010503980/2022,
DATED 13-05-222 OF KADAKAMPALLY
VILLAGE.
Exhibit P7 THE TRUE PHOTOSTAT COPY OF THE GAZETTE
PUBLICATION DATED 07-06-2019.
Exhibit P8 THE TRUE PHOTOSTAT COPY OF THE GAZETTE
PUBLICATION NO.E16/51965/17 DATED 22-
01-2021.
Exhibit P9 THE TRUE PHOTOSTAT COPY OF THE
REPRESENTATION, DATED 01-06-2022,
SUBMITTED BEFORE THE 1ST RESPONDENT.
RESPONDENT ANNEXURES
ANNEXURE R5(a) TRUE COPY OF THE SETTLEMENT REGISTER.
