Citation : 2025 Latest Caselaw 9763 Ker
Judgement Date : 16 October, 2025
2025:KER:77219
W.P.(C) No.44017 of 2024
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
THURSDAY, THE 16TH DAY OF OCTOBER 2025 / 24TH ASWINA, 1947
WP(C) NO. 44017 OF 2024
PETITIONER:
JIYA,
AGED 52 YEARS, W/O. SURESH,
PARANKIMAVILA VEEDU,
CHEERANKAVU, EZHUKONE POST,
KOTTARAKKARA TALUK, KOLLAM DISTRICT,
PIN-691506
BY ADVS.
SRI.B.KRISHNA MANI
SMT.N.V.SANDHYA
SMT.DHANUJA M.S
RESPONDENTS:
1 THE STATE OF KERALA,
REPRESENTED BY THE CHIEF SECRETARY,
SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001
2 THE SECRETARY,
TAXES DEPARTMENT, GOVERNMENT OF KERALA,
THIRUVANANTHAPURAM, PIN-695001
3 THE JOINT SECRETARY,
TAXES (A) DEPARTMENT,
GOVERNMENT OF KERALA,
THIRUVANANTHAPURAM, PIN-695001
4 THE EXCISE COMMISSIONER,
GOVERNMENT OF KERALA,
THIRUVANANTHAPURAM, PIN-695001
2025:KER:77219
W.P.(C) No.44017 of 2024
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5 THE DEPUTY COMMISSIONER OF EXCISE,
OFFICE OF THE DEPUTY COMMISSIONER,
KOLLAM, PIN-691013
6 THE DISTRICT COLLECTOR,
CIVIL STATION, KOLLAM, PIN-691013
7 THE TAHSILDAR,
KOTTARAKKARA, KOLLAM DISTRICT, PIN-691506
SRI. SREEJITH V.S., GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 16.10.2025, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:77219
W.P.(C) No.44017 of 2024
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MOHAMMED NIAS C.P., J.
------------------------------------------------
W.P.(C) No.44017 of 2024
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Dated this the 16th day of October, 2025
JUDGMENT
The petitioner was the licensee of FL-3 Shop No.27, Kollam
Range, during the Abkari year 1997-98. Alleging default in paying the
dues to the Government, the property having an extent of 30.56 Ares
in Block No.4, Re-survey No.194/6/2-2 of Ezhukone Village was
sought to be sold under the provisions of the Revenue Recovery Act.
As there were no bidders, the entire property vested in the state for a
sum of Rs.1/- as bought-in-land.
2. The petitioner had filed W.P.(C) No.9938 of 2013, which
resulted in Ext.P9 judgment dated 12th July, 2017. Paragraph 33 of the
said judgment reads thus:-
"33. Finally, the petitioner in W.P.(C)No.9938/2013 has
not admittedly paid off the arrears even day. He says,
however, that he is ready and willing to pay off the
entire arrears, which the Government has not agreed.
2025:KER:77219
This is a matter which the petitioner can pursue with
the Government and if the Government is disposed and
amenable to accept the arrears with charges and
interest, along with such reduction as may be legally
permissible from the petitioner, he would also be
entitled to claim re-conveyance and restitution of his
property in terms of my observations herein. For this
purpose I permit the petitioner to approach the
competent among the respondents with his offer to pay
off the entire amounts by filing a representation within
a period of 15 days from the date of receipt of a copy of
this judgment and if the competent Authority of the
Government is of the view that such opportunity can be
granted to him and the property conveyed, subject to
of course to the consideration as to whether the
property has already been used for other public
purposes or allotted to landless people under a Scheme,
to pass appropriate orders thereon without any delay
but not later than two months from the date of receipt
of such representation. I clarify that I have not
considered the entitlement of the petitioner in W.P.
(C)No.9938/2013 for seeking such a relief from the 2025:KER:77219
Government and the above directions are only to offer
him an opportunity to approach the Government and
no more and it will be open to the competent Authority
of the Government to take any appropriate decision on
his representation."
3. Pursuant to the above judgment, the petitioner preferred
Exts.P14 and P15, which the Government rejected on 17.01.2018. The
petitioner again filed W.P.(C) No.42097 of 2017, which was also
dismissed on 23rd January, 2018.
4. The Government contends, based on the existing
Government Orders and Circulars, that it is not possible to consider
the petitioner's application to remit the dues under the Amnesty
Scheme, for returning the bought-in-land properties to her. Though
the petitioner applied for remittance of the Abkari arrears through
the Amnesty Scheme on 26.07.2023, no amount could have been
collected through the Amnesty Scheme after five years, as regards
the properties taken by the Government as bought-in-land, and a
confirmation issued. It is stated that the bought-in-land will be re-
conveyed to the original owner if he applies within a period of five 2025:KER:77219
years from the date of sale confirmation, and the petitioner
admittedly has not applied within the said time.
5. Learned Government Pleader also relies on the Division
Bench of this Court in W.A. No.1128 of 2023 dated 2 nd April, 2025,
which held that in a case where a person neither clears the arrears,
nor files any statutory appeal against the demand that led to the sale
and approaches this Court after years, he cannot be granted any
relief. Learned Government Pleader also places reliance on the
Government Order dated 21.04.2015, which also prescribes a period of
five years for the owner of the property to seek re-conveyance.
6. In view of the admitted fact that the petitioner has not
applied within the permissible five-year period and has admittedly
not cleared the dues as directed by this Court in Ext.P9 judgment, no
relief can be granted.
In view of the above, I do not find any merit in this Writ
petition, and the same will stand dismissed.
Sd/-
MOHAMMED NIAS C.P. JUDGE bpr 2025:KER:77219
APPENDIX OF WP(C) 44017/2024
PETITIONER'S EXHIBITS
Exhibit-P1 A TRUE COPY OF THE SALE DEED DATED 26/12/96.
Exhibit-P2 A TRUE COPY OF THE NOTICE DATED NIL ISSUED BY THE TAHSILDAR, KOTTARAKKARA.
Exhibit-P3 A TRUE COPY OF THE PROCEEDING DATED 17/10/2011 UNDER THE RIGHT TO INFORMATION ACT.
Exhibit-P4 A TRUE COPY OF THE COMMUNICATION DATED 2/11/2011 ISSUED BY THE TAHILDAR
Exhibit-P5 A TRUE COPY OF THE COMMUNICATION DATED 15/12/2011 ISSUED BY THE STATE PUBLIC INFORMATION OFFICER AND DEPUTY TAHSILDAR
Exhibit-P6 A TRUE COPY OF THE REPRESENTATION DATED 12/1/2012 BEFORE THE LAND REVENUE COMMISSIONER.
Exhibit-P7 A TRUE COPY OF THE REPRESENTATION DATED 12/1/2012 BEFORE THE GOVERNMENT.
Exhibit-P8 A TRUE COPY OF THE RELEVANT PORTION OF THE WRIT PETITION, W.P.(C)NO.9938/2013 DATED 3/4/2013 BEFORE THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM.
Exhibit-P9 A TRUE COPY OF THE JUDGMENT DATED 12/7/2017 IN W.P.(C)NO.9938/2013 BEFORE THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM.
Exhibit-P10 A TRUE COPY OF THE ORDER DATED 25/10/2013.
Exhibit-P11 A TRUE COPY OF THE REPLY DATED 25/1/2014 ISSUED BY THE DEPUTY EXCISE COMMISSIONER, KOLLAM.
2025:KER:77219
Exhibit-P12 A TRUE COPY OF THE NOTICE DATED 5/5/2015.
Exhibit-P13 A TRUE COPY OF THE REPRESENTATION DATED 12/12/2013 BEFORE THE GOVERNMENT.
Exhibit-P14 A TRUE COPY OF THE REPRESENTATION DATED 11/8/2017 BEFORE FIRST RESPONDENT.
Exhibit-P15 A TRUE COPY OF THE REPRESENTATION DATED 11/8/2017 BEFORE 2ND RESPONDENT
Exhibit-P16 A TRUE COPY OF THE ORDER DATED 9/11/2016.
Exhibit-P17 A TRUE COPY OF THE ORDER DATED 7/10/2016.
Exhibit-P18 A TRUE COPY OF THE PROCEEDING UNDER THE RIGHT TO INFORMATION ACT DATED NIL.
Exhibit-P19 A TRUE COPY OF THE RELEVANT PORTION OF W.P.(C)NO.42097/2017 DATED 26/12/2017 BEFORE THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM.
Exhibit-P20 A TRUE COPY OF THE JUDGMENT DATED 23/1/2018 IN W.P.(C)NO.42097/2017 BEFORE THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM.
Exhibit-21 A TRUE COPY OF THE ORDER PASSED BY THE JOINT SECRETARY, REVENUE DEPARTMENT DATED 17/1/2018.
Exhibit-P22 A TRUE COPY OF THE JUDGMENT DATED 5/6/2023 IN W.P.(C)NO.38133/2016 BEFORE THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM.
Exhibit-P23 A TRUE COPY OF THE ORDER DATED 22/8/2023 ISSUED BY THE JOINT SECRETARY, REVENUE DEPARTMENT.
Exhibit-P24 A TRUE COPY OF THE REPRESENTATION DATED 26/7/2023 FILED BY THE PETITIONER BEFORE 2025:KER:77219
THE DEPUTY EXCISE COMMISSIONER.
Exhibit-P25 A TRUE COPY OF THE ORDER DATED 12/10/2023 ISSUED BY THE DEPUTY EXCISE COMMISSIONER.
Exhibit-P26 A TRUE COPY OF THE ORDER DATED 15/7/2024 ISSUED BY THE JOINT SECRETARY, EXCISE DEPARTMENT.
Exhibit-P27 A TRUE COPY OF THE ORDER DATED 1/9/2022 ISSUED BY THE ADDITIONAL CHIEF SECRETARY, REVENUE.
Exhibit-P28 A TRUE COPY OF THE ORDER DATED 23/6/2022 ISSUED BY THE ADDITIONAL CHIEF SECRETARY, REVENUE.
RESPONDENTS' EXHIBITS
Exhibit R4 (a) TRUE COPY OF THE ORDER NO.
4502/2003/F/D.DIS OF THE SUB COLLECTOR DATED 27.09.2003
Exhibit R4 (b) TRUE COPY OF THE GO(MS)NO.76/13RD DATED 01.03.2013
Exhibit R4 (c) TRUE COPY OF THE GO(MS)64/2015/TD DATED 21.04.2015
Exhibit R4 (d) TRUE COPY OF THE CIRCULAR NO.3/308/2021 REV.H DATED 26.10.2022
Exhibit R4 (f) TRUE COPY OF THE DEMAND COLLECTION AND BALANCE STATEMENT
Exhibit R4 (e) TRUE COPY OF THE LETTER NO.D1649/97 DATED 03.10.2023
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