Kerala High Court
Ibrahim vs The Village Officer on 5 June, 2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
WEDNESDAY, THE 5TH DAY OF JUNE 2024 / 15TH JYAISHTA, 1946
WP(C) NO. 19957 OF 2024
PETITIONER:
IBRAHIM, AGED 55 YEARS
S/O MOOSAKUTTY PARAVETTI KERALA ESTATE P.O,
KARUVARAKUNDU MALAPPURAM-, PIN - 676525
BY ADVS.
SUNNY MATHEW
BUHAIRA K.K
ANOOJ.J
RESPONDENTS:
1 THE VILLAGE OFFICER
KERALA ESTATE VILLAGE KERALA ESTATE P.O,
NILAMBUR TALUK, MALAPPURAM DISTRICT -, PIN - 676525
2 THAHASILDAR (LR)
NILAMBUR TALUK OFFICE, NILAMBUR P.O,
MALAPPURAM DISTRICT, PIN - 676525
SR.GP DEEPA NARAYANAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.19957 of 2024 2
VIJU ABRAHAM, J.
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W.P (C) No. 19957 of 2024
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Dated this the 5th day of June, 2024
JUDGMENT
The petitioner has approached this Court seeking a direction to the
1st respondent to accept tax in respect of two items of property covered
by Ext.P1 document comprised in re-survey no.157/33 of Kerala Estate
Village in Malappuram District.
2. The petitioner is the owner of 0.1821 and 0.2590 hectares of
garden land in re-survey no.157/33 of Kerala Estate Village. The
petitioner obtained the said land as per Ext.P1 gift deed dated
20.09.2023. The predecessors in interest of the petitioner were paying
land tax with respect to the said property regularly and the petitioner,
after purchasing the said land has approached the 1 st respondent for
remitting land tax. However, the 1st respondent refused to accept land tax
without assigning any reasons. The petitioner submits that as per the
circular No.71482/N1/Revenue dated 07.12.2004 the
Government/Revenue Department issued direction to the District
Collectors to receive basic tax for patta land in respect of which tax had
been received previously. The petitioner submits that he is unable to
enjoy the property for the reason that the tax is not being accepted by the
authority. The petitioner also submits that in similar circumstances this
Court has interfered and directed the authority to accept tax, by
judgments in W. P.(C) Nos.34359 and 37187 of 2023 and in W. P.(C)
No.4553 of 2024.
3. Heard the learned Government Pleader also, who upon
instructions submitted that this is a property forming part of a rubber
plantation which is exempted as per the provisions of Section 81 of the
Kerala Land Reforms Act, 1963 and therefore, the property could not be
fragmented as is done in the present case, but submitted that in similar
circumstances this Court has interfered and granted relief to the
petitioners therein.
This Court in the judgments referred to above has held that only for
the reason that land purchased is part of an exempted land as per the
provisions of the Kerala Land Reforms Act, the authorities cannot deny
accepting the land tax. Considering the facts and circumstances of the
case and taking into consideration the fact that in similar cases directions
have been issued, I am inclined to dispose of the writ petition with a
direction to the 1st respondent to accept land tax in respect of the
property covered by Ext.P1, within a period of one month from the date
of receipt of a copy of this judgment. It is made clear that the
State/Revenue will be free to proceed against the property concerned, if
it is found that, any conversion is made thereon in violation of Section 81
of the Kerala Land Reforms Act, 1963 or any other provisions of law.
With the abovesaid direction, the writ petition is disposed of.
Sd/-
VIJU ABRAHAM
JUDGE
cks
APPENDIX OF WP(C) 19957/2024
PETITIONER EXHIBITS
Exhibit :P1 TRUE COPY OF THE GIFT DEED
NO.2073/L/2023 DATED 20.09.2023
