Citation : 2024 Latest Caselaw 29068 Ker
Judgement Date : 10 October, 2024
2024:KER:76115
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN
&
THE HONOURABLE MR.JUSTICE P.G. AJITHKUMAR
THURSDAY, THE 10TH DAY OF OCTOBER 2024/ 18TH ASWINA, 1946
W.P.(C) NO. 28097 OF 2024
PETITIONER:
JOLLY JOSEPH
AGED 73 YEARS, S/O. V.J.JOSEPH, PA2, CHOICE
GARDENS, VYTTILA, KOCHI, PIN - 682019.
BY ADVS.
GAYATHRI KRISHNAN
VINAY JOHN.A.J
RESPONDENTS:
1 DISTRICT COLLECTOR, IDUKKI
COLLECTORATE, KUYILIMALA,PAINAVU P O, IDUKKI,
PIN - 685603.
2 SUB COLLECTOR
SUB COLLECTOR'S OFFICE, DEVIKULAM CIRCULAR
ROAD, DEVIKULAM TALUK, KANNAN DEVAN HILLS,
IDUKKI, PIN - 685613.
3 VILLAGE OFFICER
VILLAGE OFFICE, PALLIVASAL, CHITHIRAPURAM,
IDUKKI DISTRICT, PIN - 685565.
2024:KER:76115
2
W.P.(C) No.28097 of 2024
4* STATE OF KERALA,
THE PRINCIPAL SECRETARY, REVENUE DEPARTMENT,
LAND REVENUE COMMISSIONERATE, REVENUE COMPLEX,
PUBLIC OFFICE BUILDING,
THIRUVANANTHAPURAM - 695033.
*IMPLEADED AS PER ORDER DATED 03-09-2024 IN IA
1/24 IN WPC 28097/2024.
SRI. JAFAR KHAN, SPECIAL GOVT.PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR FINAL
HEARING ON 10.10.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
2024:KER:76115
3
W.P.(C) No.28097 of 2024
ANIL K. NARENDRAN & P.G. AJITHKUMAR, JJ.
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W.P.(C) No.28097 of 2024
-----------------------------------------------------------
Dated this the 10th day of October, 2024
JUDGMENT
P.G.Ajithkumar, J.
This is a writ petition filed under Article 226 of the
Constitution of India. The petitioner seeks a writ of mandamus
directing the 3rd respondent, Village Officer, Pallivasal to
accept land tax for three acres of property comprised in
Sy.No.435 (Re-survey 127/1/8) of that village owned and
possessed by the petitioner.
2. The petitioner claims that he purchased the said
property from one Sri.Subhaih, who obtained title to the same by
virtue of Ext.P1 patta dated 23.06.1993. The petitioner purchased
the said property from him as per Ext.P2 sale deed dated
13.03.1995. The petitioner as well as his predecessor-in-interest
used to pay land tax. Exts.P3 and P5 series are the copies of the
tax receipts. The sketch prepared by the Village Officer of the 2024:KER:76115
said property is Ext.P4. The 3rd respondent refused to receive land
tax from the year 2009 onwards. The reason thereof is that the
2nd respondent, Sub Collector instructed not to receive tax
without demarcating the property owned by the petitioner by
conducting a proper survey. The petitioner submitted Ext.P6
representation on 13.06.2023 and Ext.P8 representation of
10.05.2024 requesting to take necessary steps so as to enable
the petitioner to pay land tax for the property. Since no action
has been taken the petitioner has filed the writ petition.
3. When this matter came up for consideration on
03.09.2024, the petitioner filed I.A.No.1 of 2024 seeking an
order impleading State of Kerala. That application was allowed
and additional 4th respondent was impleaded.
4. Heard the learned counsel for the petitioner and
the learned Special Government Pleader.
5. The learned Special Government Pleader, on
instructions, would submit that, on verification, it is revealed
that Ext.P1 patta was duly entered in register Nos.1 and 2 2024:KER:76115
maintained for issuing of pattas and therefore it could be
inferred that Ext.P1 patta was validly issued. From Exts.P3
and P5 series, it is discernible that the petitioner and his
predecessor-in-interest used to pay land tax for the property
in question, which is three acres of land comprised in
Sy.No.435 Part (Re-survey No.127/1/8) of Pallivasal Village.
In the said circumstances, the 3 rd respondent ought not have
simply refused to receive land tax for the succeeding years.
Certainly, if the 3rd respondent or the other revenue
authorities, entertained any doubt about validity of Ext.P1
patta, they have every right to enquire into that aspect. It
appears that there is no such doubt about Ext.P1. From the
pleadings and submissions across the Bar, what can be
discerned is that a survey and demarcation of the property in
question is required for allowing the petitioner to pay land tax.
The petitioner, pointing out that such a process was insisted
by the revenue authorities, he submitted Ext.P6
representation to the 2nd respondent on 13.06.2023. Ext.P8 2024:KER:76115
representation was submitted to the 1st respondent on
10.05.2024 requesting to take necessary action in the matter.
6. In the aforementioned facts and circumstances of
the case, we are of the view that the respondents are obliged
to take steps for conducting a survey and demarcation of the
property claimed by the petitioner in terms of Exts.P1 and P2
and allow him to pay land tax, if permissible in law.
7. Accordingly, this writ petition is disposed of
directing the 1st respondent to give necessary instructions in
the matter to the Tahsildar, Devikulam, to take necessary
steps on Ext.P8 representation. The said exercise shall be
completed within a period of three months from the date of
receipt of a certified copy of this judgment.
Sd/-
ANIL K. NARENDRAN, JUDGE
Sd/-
P.G. AJITHKUMAR, JUDGE dkr 2024:KER:76115
APPENDIX OF WP(C) 28097/2024
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF PATTA NO.12688 DATED 23- 06-1993 ISSUED IN FAVOUR OF SRI.
SUBBHIAH
EXHIBIT P2 TRUE COPY OF THE SALE DEED NO. 684 OF 1995 DATED 13-03-1995
EXHIBIT P3 TRUE PHOTOCOPY OF THE SKETCH PERTAINING TO THE PROPERTY IN L.A.88 OF 1993 ISSUED BY THE VILLAGE OFFICE, PALLIVASAL (DATE NOT KNOWN)
EXHIBIT P4 TRUE PHOTOCOPY OF THE SKETCH DATED 09- 04-1997 PERTAINING TO THE AFORESAID PROPERTY ISSUED BY THE VILLAGE OFFICER, PALLIVASAL TO THE PETITIONER
EXHIBIT P5 TRUE PHOTOCOPY OF THE TAX RECEIPT PERTAINING TO THE AFORESAID PROPERTY DATED 15-09-1993
EXHIBIT P5(A) TRUE PHOTOCOPY OF THE TAX RECEIPT PERTAINING TO THE AFORESAID PROPERTY DATED 08-04-1997
EXHIBIT P5(B) TRUE PHOTOCOPY OF THE TAX RECEIPT PERTAINING TO THE AFORESAID PROPERTY DATED 23-01-2004
EXHIBIT P5(C) TRUE PHOTOCOPY OF THE TAX RECEIPT PERTAINING TO THE AFORESAID PROPERTY DATED 29-03-2008 2024:KER:76115
EXHIBIT P6 TRUE COPY OF THE REPRESENTATION DATED 13-06-2023 BEARING FILE NO. B6-1013 OF
EXHIBIT P7 THE TRUE COPY OF THE REQUEST LETTER DATED 11-01-2024
EXHIBIT P8 THE TRUE COPY OF THE REPRESENTATION DATED 10-05-2024 SUBMITTED BEFORE THE DISTRICT COLLECTOR, IDUKKI
EXHIBIT P9 ACKNOWLEDGMENT DATED 13-05-2024 RECEIVED FROM THE DISTRICT COLLECTOR
EXHIBIT P9(A) ACKNOWLEDGMENT DATED 13-05-2024 RECEIVED FROM THE THE SUB COLLECTOR, DEVIKULAM
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