Kerala High Court
T.S. Jairaj vs State Of Kerala on 29 July, 2025
Author: C.S.Dias
Bench: C.S.Dias
WP(C) NO. 43114 OF 2024
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2025:KER:56201
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.S.DIAS
TUESDAY, THE 29TH DAY OF JULY 2025 / 7TH SRAVANA, 1947
WP(C) NO. 43114 OF 2024
PETITIONER/S:
T.S. JAIRAJ,
AGED 56 YEARS
S/O. SUGADHAN, NO.A22, CHOICE GARDEN, TOC-H SCHOOL
ROAD, VYTTILA P.O., VYTTILA DESOM, POONITHURA VILLAGE,
KANAYANNUR TALUK, ERNAKULAM DISTRICT, PIN - 682019
BY ADV SHRI.T.RAJASEKHARAN NAIR
RESPONDENT/S:
1 STATE OF KERALA,
REP. BY SECRETARY TO THE GOVERNMENT, REVENUE
DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
2 THE DISTRICT COLLECTOR,
OFFICE OF THE DISTRICT COLLECTOR, KAKKANAD P.O.
ERNAKULAM DISTRICT, PIN - 682020
3 THE SUB COLLECTOR,
OFFICE OF THE SUB COLLECTOR, REVENUE DIVISIONAL
OFFICER, FORT KOCHI P.O., ERNAKULAM, PIN - 682001
4 THE TAHSILDAR,(LR),
KANNAYANOOR TALUK, TRIPUNITHURA VILLAGE, ERNAKULAM, PIN
- 682020
5 THE VILLAGE OFFICER,
POONITHURA VILLAGE OFFICE, POONITHURA VILLAGE OFFICE,
KADAVANTHARA P.O., ERNAKULAM, PIN - 682020
OTHER PRESENT:
WP(C) NO. 43114 OF 2024
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GP.SMT.JESSY S. SALIM
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.07.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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C.S.DIAS, J.
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WP(C) No.43114 OF 2024
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Dated this the 29th day of July, 2025
JUDGMENT
The writ petition is filed to quash Ext.P12 order and
direct the respondents 4 and 5 to issue tax receipt after
making necessary changes in the Basic Tax Register.
2. The petitioner is the owner in possession of 3.05
Ares of land comprised in Survey Nos.160/2-4 and 160/2-7 in
Poonithura Village, Kanayannur Taluk, covered by Ext.P1 and
P2 documents. By Ext.P5 order the petitioner's property was
excluded from the data bank. Consequently, the petitioner
submitted a Form 6 application to change the nature of the
property in the revenue records. By Ext.P11 order, the 3 rd
respondent had allowed the Form 6 application and permitted
the petitioner to change the nature of the property in the
revenue records. But, by the impugned Ext.P12 order, the 4 th
respondent has endorsed that the petitioner's property is a
converted land. The endorsement made by the 4 th respondent
is illegal and arbitrary and against Ext.P11 order. Therefore,
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Ext.P12 order may be quashed and the respondents 4 and 5
may be directed to issue tax receipt in favour of the petitioner
after making changes in the Basic Tax Register.
3. In the statement filed by the 4th respondent, it is
contended that the 3rd respondent had allowed the petitioner's
Form 6 application permitting change of nature of the
property in the revenue records. Consequently, necessary
changes have been made in the revenue records. The
petitioner has been permitted to pay tax as evidenced by
Annexure R4(a) receipt. Necessary changes have been made
as per the Standard Operating Procedure provided in G.O.(Rt)
No.2886/2023/RD dated 05.08.2023. Hence, the writ petition
may be dismissed.
4. Heard, the learned Counsel for the petitioner and
the learned Government Pleader.
5. It is not in dispute that, by Ext.P5 order, the
petitioner's property was excluded from the data bank.
Subsequently, by Ext.P11 order the Form 6 application
submitted by the petitioner was allowed, directing the
respondents 4 and 5 to make necessary changes in the
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revenue records. Nonetheless, the 4th respondent has made a
remark in the Basic Tax Register stating that the petitioner's
property is a converted land. This is untenable because there
is no such observation in Ext.P11 order.
6. In Musthafa vs. State of Kerala (2023 (5) KLT 369),
this Court has categorically held that when the Revenue
Divisional Officer has given a direction to change the nature of
the property in the revenue records, the Tahsildar is bound to
follow the same. Thereafter, he cannot tinker with the said
order by making unnecessary remarks in the Basic Tax
Register.
7. In light of the categoric declaration of law in the
aforecited decision and the fact that Ext.P11 order has been
passed by the authorised officer without making any remarks,
I find that the observations made in Ext.P12 by the 4 th
respondent is untenable. Hence, I am convinced that the writ
petition is to be allowed.
In the aforesaid circumstances, I allow the writ petition
by quashing Ext.P12 order and direct the 4 th respondent to
efface any entries made in the Basic Tax Register and
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unconditionally permit the petitioner to remit the tax without
making any observation in the Basic Tax Register, but treating
the property as a dry land.
sd/-
C.S.DIAS, JUDGE
rkc/29.07.25
WP(C) NO. 43114 OF 2024
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APPENDIX OF WP(C) 43114/2024
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE DOCUMENT BEARING NO.1331
OF 2018 OF THE MARADU SRO DATED 12.06.2018 IN
THE NAME OF THE PETITIONER
Exhibit P2 A TRUE COPY OF THE DOCUMENT BEARING NO.1331
OF 2018 OF THE MARADU SRO DATED 12.06.2018 IN
THE NAME OF THE PETITIONER
Exhibit P3 A TRUE COPY OF THE RELEVANT ENTRY IN THE
BASIC TAX REGISTER OF POONITHURA VILLAGE OF
KANAYANNUR TALUK ISSUED DATED 23.12.2022
Exhibit P4 A TRUE COPY OF THE REPORT OF THE LOCAL LEVEL
MONITORING COMMITTEE BY THE CONVENER,
AGRICULTURAL FIELD OFFICER DATED 30.07.2021
Exhibit P5 A TRUE COPY OF THE ORDER OF THE 3RD
RESPONDENT DATED 27.07.2022
Exhibit P6 A TRUE COPY OF THE ORDER OF THE REVENUE
DIVISIONAL OFFICER, FORT KOCHI DATED
06.05.2023
Exhibit P7 A TRUE COPY OF THE REPORT BY THE VILLAGE
OFFICER, PCONITHURA IN THE NAME OF THE SUB-
COLLECTOR, FORT KOCHI DATED 24.09.2021
Exhibit P8 A TRUE PHOTOCOPY OF THE INTERIM ORDER DATED
24.1.2024 PASSED BY THIS HON'BLE COURT
Exhibit P9 THE MATTER WAS POSTED ON 21.5.2024. A TRUE
PHOTOCOPY OF THE INTERIM ORDER DATED
11.4.2024 PASSED BY THIS HONOURABLE COURT
Exhibit P10 A TRUE PHOTOCOPY OF THE JUDGMENT DATED
21.5.2024 IN W.P.(C) 34768/2023 PASSED BY
THIS HONOURABLE COURT
Exhibit P11 A TRUE PHOTOCOPY OF THE ORDER DATED
02.05.2024 PASSED BY THE 3RD RESPONDENT
Exhibit P12 A TRUE PHOTOCOPY OF THE LETTER DATED NIL
ISSUED BY THE 4TH RESPONDENT
RESPONDENT ANNEXURES
ANNEXURE R4(a) TRUE COPY OF THE TAX RECEIPT FOR THE
FINANCIAL YEAR 2024-25 DATED 04.01.2025
