M.H.Siddeek vs State Of Kerala
2023 Latest Caselaw 3358 Ker

             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
              THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
     FRIDAY, THE 24TH DAY OF MARCH 2023 / 3RD CHAITHRA, 1945
                      WP(C) NO. 38661 OF 2022
PETITIONER:

           M.H.SIDDEEK,
           AGED 57 YEARS
           S/O HASSAN, MUPPATHITTIPARAMBIL (H)
           MATHILAKAM P.O., PAPPINIVATTOM VILLAGE, THRISSUR,
           PIN - 680685.
           BY ADV RASHEEK AHAMED B.A.

RESPONDENTS:

      1      STATE OF KERALA,
             REPRESENTED BY THE SECRETARY, REVENUE DEPARTMENT,
             SECRETARIAT, THIRUVANANTHAPURAM-695001.
      2      REVENUE DIVISIONAL OFFICER, IRINGALAKKUDA,
             REVENUE DIVISIONAL OFFICE, IRINGALAKKUDAL,
             THRISSUR DISTRICT 680125.
OTHER PRESENT:

             SR.GP - RENJITH S.


      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   24.03.2023,   THE   COURT    ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 W.P.(C). No.38661 of 2022             :2:




                           VIJU ABRAHAM, J.
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                      W.P.(C). No.38661 of 2022
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                  Dated this the 24th day of March, 2023

                                     JUDGMENT

The petitioner has approached this Court seeking the

following reliefs:

(i) Issue a writ in the nature of certiorari or any

other appropriate writ, direction or order calling for

the records leading to Ext. P9 and quash the same;

(ii) Declare that the properties covered by Exts. P1

and P2 Sale Deeds are separate properties for the

purpose of Ext. P4 Government Order or amended

schedule to the Rule 12(9) and the lands covered by

Exts. P1 and P2 Sale Deeds are eligible for

exemption under Ext. P4 Government Order;

(iii) Issue a writ in the nature of Mandamus or any

other appropriate writ, direction or order directing

the 2nd respondent to change or convert the nature

or category of land having an extent of 13 cents

covered by Ext.P2 Sale Deed in the Basic Tax

Register and in other revenue records if so needed to

effect the change in nature of land, without insisting

for the payment of 10% of the fair value. within a

time frame as may be fixed by this Hon'ble Court;

(iv) Issue a writ in the nature of Mandamus or any

other appropriate writ, direction or order directing

the 2nd respondent to refund Rs. 1,01,100/- paid by

the petitioner as per Ext. P6 Challan pursuant to Ext.

P5 order of the 2nd respondent, within a time frame

as may be fixed by this Hon'ble Court.

2. The petitioner submits that the demands made in Exts. P5

and P9 is illegal. It is also submitted that the petitioner has paid

the amount demanded in Ext.P5, as is evident from Ext.P6 challan

receipt and that he is entitled for refund of the said amount. In

support of the said contention he relies on the Division Bench

judgment of this Court in W.A.No.352/2023, dated 27.02.2023.

3. The learned Government Pleader also submits that it is true

that the issue raised by the petitioner in this writ petition is

covered in favour of the petitioner by the judgment in

W.A.No.352/2023, operative portion of which reads as follows:

"5. If a person, at the time of the Government order dated 25.2.2021 has a different holding in the State in a small plot

extending to more than 25 cents of land, they would be entitled to the benefit of the first clause for exemption if the land as per the holding covered by different documents is less than 25 cents. The holding as per the exemption has to be understood, to be qualified with reference to the title deeds of the party, the holder of the land. Though in practice, the property may lie contiguous and remain as a single plot, the benefit of exemption would be available to all such persons who hold the land by separate documents and the extent of land is 25 cents or less provided those purchases were prior to 30.12.2017. We also make it clear that those who are holding land beyond 25 cents of land as on 30.12.2017, based on a single title, will not be entitled for such benefit. The only possible interpretation, according to us, is that holding of the land has to be understood with the title deed of the parties concerned who claimed exemption. If the title deed of such holder of land indicates that the land is less than 25 cents of land, the holding covered by the title deed would be entitled for exemption of the fees. This is so also discernible from the circular issued by the Additional Chief Secretary, Revenue Department on 10.12.2021.

6. In the light of the above, we hold as follows: The holders of the land who purchased the land prior to 30.12.2017 by different documents and the land is less than 25 cents of land, that land would be qualified for exemption as per the Government Order dated 25.2.2021. We make it clear that the benefit of exemption is only to such holders of the land whose land even though lying contiguous but purchased or obtained by different title deeds, not having more than 25 cents, alone would be entitled to the benefit of exemption. "

The learned Government Pleader further submits that as regards

the refund of the amount paid by the petitioner pursuant to Ext.P5,

the petitioner shall make necessary application before the 2 nd

respondent.

4. Considering the facts and circumstances of the case, I am

inclined to quash Exts. P5 and P9 and it is directed that the 2 nd

respondent shall consider the application submitted by the

petitioner without insisting any payment of fee and the fee already

paid pursuant to Ext.P5 shall be refunded to the petitioner within a

period of three months from the date of receipt of such application

seeking refund.

With the aforesaid directions, the writ petition is disposed of.

Sd/-

VIJU ABRAHAM JUDGE sm/

APPENDIX OF WP(C) 38661/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE SALE DEED NO.773/2004 OF THE MATHILAKAM S.R.O., DATED 27.02.2004. Exhibit P2 TRUE COPY OF THE SALE DEED NO. 191/2006 OF THE MATHILAKAM S.R.O., DATED 19.1.2006.

Exhibit P3 TRUE COPY OF THE LAND TAX RECEIPT DATED 12.10.2020 ISSUED FROM THE PAPINIVATTOM VILLAGE OFFICE.

Exhibit P4 TRUE COPY G.O.(RT) NO.1166/2021/REV DATED 22.05.2021.

Exhibit P4 A TRUE COPY SRO DATED 21.05.2021. Exhibit P4 B TRUE COPY CIRCULAR DATED 23.07.2021. Exhibit P5 TRUE COPY OF THE ORDER BEARING NO.B1/12696/21 DATED 27.9.2022 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit P6 TRUE COPY OF THE CHALLAN BEARING NO.B1-

12696/21 DATED 01.10.2022 ISSUED FROM SUB TREASURY, MUKUNDAPURAM.

Exhibit P7 TRUE COPY OF THE ORDER NO.B1-12696/2-

21/R.DIS, DATED 8.10.2022 ISSUED BY THE 2D RESPONDENT TO THE PETITIONER.

Exhibit P8 TRUE COPY OF THE ACKNOWLEDGE RECEIPT BEARING NO. BL12647/2021 DATED 30.09.2021 ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT TO THE PETITIONER.

Exhibit P9 TRUE COPY OF THE ORDER BEARING NO.

B1/12647/21 DATED 27.9.2022 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. RESPONDENT EXHIBITS Exhibit R2(A) A True copy of the SOP No.Lr 3045/22/LR(Rt) Exhibit R2(b) A True copy of the affidavit submitted by the petitioner