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P.S.Dhanesh vs The Sub Collector
2026 Latest Caselaw 481 Ker

Citation : 2026 Latest Caselaw 481 Ker
Judgement Date : 19 January, 2026

[Cites 7, Cited by 0]

Kerala High Court

P.S.Dhanesh vs The Sub Collector on 19 January, 2026

Author: Anil K. Narendran
Bench: Anil K. Narendran
W.P.(C)No.26585 of 2019             1
                                                         2026:KER:3363

                  IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

               THE HONOURABLE MR. JUSTICE ANIL K. NARENDRAN

                                        &

              THE HONOURABLE MR. JUSTICE MURALEE KRISHNA S.

      MONDAY, THE 19TH DAY OF JANUARY 2026 / 29TH POUSHA, 1947

                          WP(C) NO. 26585 OF 2019


PETITIONER:

               P.S. DHANESH
               AGED 47 YEARS
               S/O. SREEDHARAN, PADIPPURACKAL HOUSE 50TH MILE,
               BANGLAVUTHARA, MANKULAM P.O.
               IDUKKI DISTRICT 685 565, MOB. 9446927059.


               BY ADV SHRI.D.SREEKUMAR


RESPONDENTS:

      1        THE SUB COLLECTOR
               DEVIKULAM, DEVIKULAM P.O.
               IDUKKI DISTRICT 685 613.

      2        THE TAHSILDAR (LR),
               DEVIKULAM TALUK OFFICE,
               DEVIKULAM P.O. IDUKKI DISTRICT 685 613.

      3        THE DISTRICT SURVEY SUPERINTENDENT
               IDUKKI DISTRICT 685 001.

     *4        ADDL.R4. DIVISIONAL FOREST OFFICER
               MANKULAM, IDUKKI DISTRICT, PIN 685 565 [ADDL.R4 IS
               IMPLEADED AS PER ORDER DATED 22.01.2025 IN I.A.NO.4 OF
               2024 IN W.P.(C)NO.26585 OF 2019].

    **5        ADDL.R5. THE STATE OF KERALA
               REPRESENTED BY PRINCIPAL SECRETARY TO GOVERNMENT,
               REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT,
               THIRUVANANTHAPURAM, PIN 695 001. [IS IMPLEADED AS PER
               ORDER DATED 12.08.2025 IN I.A.NO.3 OF 2025 IN
 W.P.(C)No.26585 of 2019            2
                                                      2026:KER:3363

               W.P.(C)NO.26585 OF 2019].

               BY ADVS.
               GOVERNMENT PLEADER
               SHRI.K.P.JAYACHANDRAN, ADDL. ADVOCATE GENERAL
               SRI. JAFARKHAN, SR. GP



       THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
19.01.2026, THE COURT ON 19.01.2026 DELIVERED THE FOLLOWING:
 W.P.(C)No.26585 of 2019           3
                                                      2026:KER:3363


                             JUDGMENT

Muralee Krishna S., J.

The petitioner claiming himself as a resident of Mankulam

Village of Idukki District, filed this writ petition under Article 226

of the Constitution of India, seeking a writ of mandamus

commanding the respondents to complete the survey and

demarcation of the assignable plots mentioned in Ext.P5 order

dated 20.04.2016 in HRMP No.3939 of 2016 of the Kerala State

Human Rights Commission, Thiruvananthapuram, and to declare

that the petitioner is eligible and entitled to get surveyed the

assignable plot mentioned in Ext.P5.

2. According to the petitioner, he has been included in

Ext.P7 list of eligible claimants for getting assignment of property

under the Kannan Devan Hills (Resumption of lands) Act, 1971

('KDH Act' for short). The petitioner states that in an identical

matter, this Court rendered Ext.P1 judgment dated 12.10.2018 in

W.P.(C)No.33394 of 2018, fixing four months' time to complete

the survey work of assignable plots as a condition precedent to

grant patta to eligible claimants. In pursuance to Ext.P1 judgment,

the District Collector has issued Ext.P2 order dated 01.02.2019

2026:KER:3363

setting apart survey personnel to complete the work. Thereafter,

the Tahsildar concerned has issued Ext.P3 action plan fixing 29

days for survey demarcation work. However, the concerned survey

officials are sleeping over the aforesaid action plan, even though

the cost of survey materials mentioned therein had been given to

the surveyors and they have apportioned the same. It is also the

case of the petitioner that another eligible claimant approached

the State Human Rights Commission and obtained Exts.P4 and P5

orders dated 27.06.2016 and 20.04.2016, respectively, in his

favour. The petitioner further alleges that the local leaders of the

ruling political parties are the miscreants who are holding acres of

land in the name of their benamies obtained from the eligible

claimants. As per the KDH Act, such benamy holders will not get

patta in their favour, and therefore, they want to delay the process

and enrich from the failures of the Government officials. While

upholding the KDH Act, the Apex Court safeguarded the position

of eligible claimants and directed the State Government to grant

patta as per the scheme of the Act, and any violation has been

interdicted.

3. The 2nd respondent filed a counter affidavit dated

2026:KER:3363

11.11.2019, opposing the reliefs sought for in the writ petition and

producing therewith Exts.R2(a) to R2(i) documents. To that

counter affidavit, the petitioner filed a reply affidavit dated

29.08.2019, producing therewith Exts.P8 and P9 documents.

Thereafter, along with I.A.No.1 of 2022, the petitioner has

produced Exts.P10 to P17 documents. Along with a memo dated

21.11.2022, the learned Senior Government Pleader produced a

copy of the provisional list and final list of eligible persons

prepared for the purpose of assigning the land. Thereafter, along

with I.A.No.1 of 2023, the petitioner has produced Exts.P18 to P21

documents.

4. The writ petition was subsequently listed before the

Division Bench dealing with matters relating to land in the Munnar

Region, based on the orders of the Hon'ble the Chief Justice dated

03.04.2025, on the administrative side.

5. On 07.07.2025, when this writ petition came up for

consideration, this Court directed the petitioner to file an

application to implead the State of Kerala, represented by the

Principal Secretary to the Government, Revenue Department,

Government Secretariat, Thiruvananthapuram-695 001, as an

2026:KER:3363

additional respondent. Subsequently, on the application of the

petitioner, additional respondents 4 and 5 were impleaded in the

writ petition.

6. Heard the learned counsel for the petitioner and the

learned Senior Government Pleader.

7. The learned counsel for the petitioner would submit

that in a writ petition filed by a similarly placed person, by Ext.P1

judgment dated 12.10.2018, this Court directed the respondents

therein, more particularly, the Director of Survey and Land

Records, to take necessary steps to finalise the entire survey

process without delay, preferably within a period of four months

from the date of production of a certified copy of that judgment.

However, the survey was not finalised. Similarly, another person

approached the Kerala State Human Rights Commission, wherein,

also a direction to complete the survey was issued by Ext.P5

proceedings dated 20.04.2016. The petitioner is one of the eligible

persons included in Ext.P7 list prepared for the assignment of land

under the KDH Act. Therefore, he is entitled to get the necessary

reliefs sought in the writ petition.

8. On the other hand, the learned Senior Government

2026:KER:3363

Pleader would submit that the KDH Act was enacted to resume a

large extent of Agricultural land for the purpose of distribution

among agriculturalists. After the introduction of the Act, an extent

of 70450.61 Acres of land was taken over from the Kannan Devan

Hills Company Ltd. under the orders of the State Land Board dated

29.03.1974. As per the Government order dated 19.02.1977, the

expert committee fixed the pattern of land and its utilisation.

Under the said scheme, a total extent of 5189 acres of land was

set apart for assignment to landless agriculturalists and

agricultural labourers. Out of the total area thus set apart for

assignment, an extent of 1336 hectares was surveyed and

subdivided into 1-hectare plots and distributed to the landless

during the years 1980, 1985 and 1996. Out of the balance extent

of 764 hectares, 600 hectares have been surveyed and subdivided

into 1200 half-hectare plots during 1998, and this is the area

notified for assignment. After completing the process of

identification of eligible persons, by Ext.R2(a) proceedings of the

District Collector, Idukki, dated 17.09.1998, a list of 1016 eligible

assignees was published.

8.1. The learned Senior Government Pleader further

2026:KER:3363

submitted that the petitioners herein, along with 66 persons, filed

O.P.No.24837 of 1999 before this Court, challenging the eviction

proceedings taken by the Government. By Ext.R2(b) judgment

dated 13.03.2008, a Division Bench of this Court disposed of the

said original petition with a direction to the petitioner therein to

approach the Forest Settlement Officer for addressing their claim

regarding the property. On the basis of Ext.R2(b) judgment,

another writ petition filed by Sahya Haritha Sangham (the

'Society' for short), in which the petitioner is a member, was also

disposed of by Ext.R2(c) judgment dated 04.06.2008 in a similar

manner. Thereafter, the society filed another writ petition before

this Court claiming that the application filed by the members of

the Society for the assignment of land had not been considered by

the authority. The said writ petition bearing W.P.(C)No.1080 of

2013 was disposed of by Ext.R2(d) judgment dated 23.05.2013,

holding that the competent authority for the assignment of land in

the Mankulam area is the District Collector, Idukki, and the

proceedings have to be finalised by the said officer himself. It is

further directed that the District Collector, Idukki, to finalise the

applications stated as preferred by the parties concerned in W.P.(C)No.26585 of 2019 9 2026:KER:3363

accordance with law, at the earliest, and at any rate, within four

months from the date of receipt of a copy of that judgment. In the

writ appeal filed by the State against Ext.R2(d) judgment as

W.A.No.831 of 2014, by Ext.R2(e) judgment dated 31.07.2014, a

Division Bench of this Court issued certain directions. As per the

direction in Ext.R2(e) judgment, the respondents verified the

claim and inclusion of 150 members of the Sahya Haritha

Sangham in the eligibility list, and directed that the applications

submitted by them to be considered for assignment, subject to

the outcome of the survey under progress to determine the

boundary of Mankulam Sanctuary Area as per the notification

dated 16.05.2007 and determination as to whether the land to be

assigned as per the proceedings dated 17.09.1998 of the District

Collector, Idukki, falls within this boundary area. It was further

ordered that in case the land to be assigned falls within the

boundary of the Mankulam Sanctuary, then the assignment shall

be subject to the Forest Settlement process as stated in the Kerala

Forest Act, 1980, and after completion of the settlement process.

8.2. The learned Senior Government Pleader further argued

that, pursuant to the directions in Ext.R2(e) judgment, the District

2026:KER:3363

Collector, Idukki, passed Ext.R2(f) proceedings dated 17.12.2014,

rejecting the claim of the society. Challenging Ext.R2(f) decision

of the District Collector, the Society filed W.P.(C)No.4817 of 2015

before this Court, and by Ext.R2(g) judgment dated 22.11.2018,

this Court dismissed that writ petition. While dismissing the said

writ petition, this Court held that the dismissal of the writ petition

will not stand in the way of the individual members of the

petitioner Society approaching the Forest Settlement Officer with

an appropriate request on the strength of letters of allotment, if

any, granted to them. Thereafter, the 1st petitioner in Ext.R2(b)

judgment approached this Court with W.P.(C)No.19076 of 2018,

and that writ petition was dismissed by Ext.R2(h) judgment dated

22.11.2018. Challenging Ext.R2(h) judgment, the petitioner

therein filed W.A.No.2471 of 2018. By Ext.R2(f) decision, the

District Collector has negated the eligibility of the petitioner and

the same is not challenged in the writ petition. In Ext.R2(e)

judgment, the Division Bench of this Court found that the writ

petitioners' name does not find a place in the list of 1016 persons

finalised on 19.07.1998. From the said judgment, it is clear that

the claim of the petitioner regarding the inclusion of the name of

2026:KER:3363

150 applicants, including the petitioner, in Ext.R2(a) proceedings

dated 17.09.1998 of the District Collector is disputed by the

respondent, at that time itself. The learned Senior Government

Pleader pointed out the contradictions and additions in between

the list of eligible persons produced as per Ext.R2(i) and Ext.P7.

Therefore, according to the learned Senior Government Pleader,

Ext.P2 cannot be said as a genuine document. For all these

reasons, the petitioner cannot claim the reliefs sought in the writ

petition.

9. We have carefully perused the materials placed on

record and appreciated the rival submissions made at the Bar. The

claim of the petitioner is that he, being a resident of Mankulam

Village and being included in Ext.P7 eligible list of claimants, he is

entitled to get the land in his possession surveyed and assigned.

Though the petitioner claims that he is in possession of assignable

land under the KDH Act, except Ext.P7 list, no other document has

been produced by the petitioner to substantiate his aforesaid

contention.

10. Admittedly, the land in question is situated within the

area wherein the KDH Act is notified as applicable by the

2026:KER:3363

Government. As per Section 1(2) of the Act, it came into force on

21.1.1971. As per Section 1(3) of the Act, it applies to the land

comprising the revenue village of Kannan Devan Hills in the

Devikulam Taluk. Section 3 of the Act deals with vesting of

possession of all lands situated in Kannan Devan Village in

Devikulam Taluk in the Government. Section 3 of the KDH Act

reads as under:

"3. Vesting of possession of certain lands. - (1) Notwithstanding anything contained in any other law for the time being in force, or in any contract or other document, but subject to the provisions of sub sections (2) and (3), with effect on and from the appointed day, the possession of all lands situate in the Kannan Devan Hills village in the Devicolam taluk of the Kottayam district shall stand transferred to and vest in the Government free from all encumbrances and the right, title and interest of the lessees and all other persons including rights of mortgagees and holders of encumbrances, in respect of such lands, shall stand extinguished.

(2) Nothing Contained in sub-section (1) shall apply in respect of -

a) plantations, other than plantations belonging to trespassers;

b) buildings. other than buildings belonging to trespassers, and lands appurtenant to, and necessary for the convenient enjoyment or use of, such buildings:

c) play-grounds and burial and burning grounds; and

d) the lands in the possession of the Central Government or any State Government or the Kerala State Electricity Board.

2026:KER:3363

(3) Nothing contained in sub-section (1) shall apply in respect of so much extent of land held by a lessee under his personal cultivation as is within the ceiling limit applicable to him under any law for the time being in force or any building or structure standing thereon or appurtenant thereto".

11. Section 9 of the KDH Act deals with assignment of such lands. The said Section reads as under:

"9. Assignment of lands- (1) The Government shall, after reserving such extent of the lands, the possession of which has vested in the Government under sub-section (1) of section 3 (other than lands, the possession of which has been restored under section 4), as may be necessary for purposes directed towards the promotion of agriculture or the welfare of the agricultural population to be settled on such lands, assign on registry the remaining lands to agriculturists and agricultural labourers in such manner, on such terms and subject to such conditions and restrictions, as may be prescribed.

(2) The Government may, by notification in the Gazette, delegate their power of assignment under sub-section (1) to the Collector, subject to such restrictions and control as may be specified in the notification."

12. A reading of Section 9(2) of the KDH Act would make

it clear that the power to assign the land vested in the Government

under the provisions of the said Act is on the Government and

such power can be delegated by notification in the Gazette to the

District Collector. If the property is part of the vested land under

the KDH Act, necessarily the provisions of the KDH Act and Rules

2026:KER:3363

made thereunder would apply for the assignment of the said land.

From Section 3 of the KDH Act, it is evident that a person in

possession of land in KDH Village has no vested right to claim

assignment of land, as in the case of the Kerala Government Land

Assignment Act 1960. Though the petitioner claims that he is

included in Ext.P7 list of eligible persons prepared by the

Government to get the assignment of land. But, Ext.R2(i) list

produced from the side of the Government, which includes the

name of 150 persons, including the petitioner, is not a replica of

Ext.P2. There are additions and deletions in Ext.R2(i) Moreover,

from Ext.R2(e) judgment itself it can be gathered that the

respondents have disputed the claim of the inclusion of 150

persons in Ext.R2(a) proceedings of the District Collector dated

17.09.1998 and this Court in that judgment found that the names

of 150 members of the Society do not find a place in the list of

1016 persons finalised on 19.07.1998.

13. As already noticed herein above, by Ext.R2(f) decision,

the District Collector, Idukki, rejected the claim of the society for

assignment, in which the petitioner is also a member. Paragraph

1 of Ext.R2(f) decision of the District Collector is extracted

2026:KER:3363

hereunder:

"1. The members of the petitioner Society claim to have been purportedly omitted from earlier allotments of land. They are not included in any of the existing eligibility lists for assignment of land in Mankulam. All the files relating to assignment of land in Mankulam were verified and not even a single trace of evidence regarding the inclusion of 150 members of Sahya Haritha Sangham in any of the lists of eligible applicants for assignment of land in Mankulam could be found out. The petitioner himself admits that the list claimed to have forwarded by the District Collector was not a signed one. He has no other documents to prove that such a list was forwarded to the Government. The very submission of application for assignment on 18.08.2014 itself shows that the eligibility for assignment has not been verified at any point of time. The communication relied by the petitioner in establishing their eligibility denotes only the availability of land in the area for assignment, subject to the completion of the Forest Settlement process. In the circumstances, the claim of the petitioners regarding their inclusion in eligibility list for assignment in Mankulam is found to be without any valid basis and is hereby rejected."

14. From the aforesaid paragraph of Ext.R2(f) proceedings

of the District Collector, it is evident that the claim of 150 members

of the society, wherein the petitioner is also a member, is decided

in negative. The said decision, though challenged in

W.P.(C)No.4817 of 2015, by Ext.R2(g) judgment, the said writ

petition was dismissed. Likewise, a person similarly situated as

that of the petitioner has filed W.P.(C)No.19076 of 2018 before

2026:KER:3363

this Court, and that writ petition was dismissed by Ext.R2(h)

judgment dated 22.11.2018. As rightly submitted by the learned

Senior Government Pleader, except Ext.P7 list, the genuineness of

which is challenged by the respondents, the petitioner has not

produced any other document in support of his claim of

assignment of land under the KDH Act and the corresponding

Rules.

15. Having considered the pleadings and materials on

record and the submissions made at the Bar as discussed above,

we find that the petitioner has not made out any ground to grant

the reliefs sought for in the writ petition.

In the result, the writ petition stands dismissed.

Sd/-

ANIL K. NARENDRAN, JUDGE Sd/-

MURALEE KRISHNA S., JUDGE MSA

2026:KER:3363

APPENDIX OF WP(C) NO. 26585 OF 2019

PETITIONER EXHIBITS

EXHIBIT P1 TRUE COPY OF THE JUDGMENT IN WPC NO.

33394/2018 DD 12.10.2018 OF THIS HONOURABLE COURT.

EXHIBIT P2 TRUE COPY ORDER NO. G2-43066/2013 DATED 1.2.2019 ISSUED BY THE DISTRICT COLLECTOR, IDUKKI.

EXHIBIT P3 TRUE COPY OF THE ACTION PLAN ISSUED BY THE PUBLIC INFORMATION OFFICER UNDER RIGHT TO INFORMATION ACT.

EXHIBIT P4 TRUE COPY OF THE ORDER DATED 27.8.2016 IN HRMP NO. 3939/2016 ISSUED BY THE KERALA STE HUMAN RIGHTS COMMISSION, THIRUVANANTHAPURAM. EXHIBIT P5 TRUE COPY OF THE ORDER DATED 20.4.2016 IN HRMP NO. 3939/2016 ISSUED BY THE KERALA STATE HUMAN RIGHTS COMMISSION, THIRUVANANTHAPURAM. EXHIBIT P6 TRUE COPY OF THE AADHAR CARD OF THE PETITIONER ISSUED BY THE UNION OF INDIA NO. 996820976705.

EXHIBIT P7 TRUE COPY OF THE LIST OF ELIGIBLE PERSONS FOR ASSIGNMENT OF EXCESS LAND IN MANKULAM VIALGLE ISSUED BY THE DEPUTY COLLECTOR LR IDUKKI. EXHIBIT P8 TRUE COPY OF THE LETTER NO.LR.J8 256643/16 DATED 17.8.2019 ISSUED BY THE LAND REVENUE COMMISSIONER.

EXHIBIT P9 TRUE COPY OF LETTER NO.13436/R3/2015/RD DATED 30.5.2018 DIRECTED THE DISTRICT COLLECTOR TO CONSIDER THE CLAIM OF THE PETITIONER.

RESPONDENT EXHIBITS

EXHIBIT R2 A A TRUE COPY OF THE PROCEEDINGS OF THE DISTRICT COLLECTOR, IDUKKI DATED 17.09.1998 EXHIBIT R2 B A TRUE COPY OF THE JUDGMENT IN OP

EXHIBIT R2 C A TRUE COPY OF THE JUDGMENT IN WPC.

NO.767/2004 DATED 04.06.2008.

EXHIBIT R2 D A TRUE COPY OF THE JUDGMENT IN WPC NO.

1080/2013.

EXHIBIT R2 E A TRUE COPY OF THE JUDGMENT IN W.A. NO.

831/2014.

EXHIBIT R2 F A TRUE COPY OF THE PROCEEDINGS OF THE DISTRICT COLLECTOR, IDUKKI DATED 17.12.2014 EXHIBIT R2 G A TRUE COPY OF THE JUDGMENT IN WPC.

2026:KER:3363

EXHIBIT R2 H A TRUE COPY OF THE JUDGMENT IN WPC

EXHIBIT R2 I A COPY OF THE LIST PRODUCED BY THE PETITIONER IN THE WRIT PETITION NO.4817/2015.

PETITIONER EXHIBITS

Exhibit P10 TRUE COPY OF THE WRITTEN STATEMENT DT.25-09- 2019 BEFORE THE LOK AYUKTHA BY THE 2ST RESPONDENT Exhibit P11 TRUE COPY OF THE REPORT NO.G2-4452/2020 DT.

6-07-2020 OF THE 2ND RESPONDENT Exhibit P12 TRUE COPY OF THE REPORT DT 22-06-2019 OF THE 1ST RESPONDENT Exhibit P13 TRUE COPY OF THE WRITTEN STATEMENT DATED 23- 09-2019 OF THE DISTRICT COLLECTOR, IDUKKI. RESPONDENT ANNEXURES

ANNEXURE - II TRUE COPY OF THE JUDGMENT DATED 22.11.2018 IN WP(C) NO.4817/2015.

ANNEXURE - III TRUE COPY OF THE JUDGMENT IN WP(C) NO.19076/2018 DATED 22.11.2018.

PETITIONER EXHIBITS

Exhibit P14 TRUE COPY OF THE REPORT NO.C1-4452/2020 DT.

NIL-08-2020 ISSUED BY THE 2ND RESPONDENT AND ITS COVERING LETTER NO.C1-6740/2020 DATED 15- 10-2020 ISSUED BY THE 2ND RESPONDENT Exhibit P15 TRUE COPY OF THE LETTER. NO.B2-3148/2021 DATED 04-02-2022 ISSUED BY THE 2ND RESPONDENT RESPONDENT ANNEXURES

ANNEXURE - IV TRUE COPY OF THE PROCEEDINGS OF THE DISTRICT COLLECTOR DATED 19.06.2019.

ANNEXURE - V TRUE COPY OF THE ORDER OF THE DISTRICT COLLECTOR DATED 17.09.2019.

PETITIONER EXHIBITS

Exhibit P16 TRUE COPY OF THE FIELD SKETCH NO.6115 OF KDH VILLAGE PERTAINING TO PETITIONER'S PLOT NO.1236 Exhibit P17 TRUE COPY OF THE BTR SHOWING RE-SURVEY NO.115/2 OF PETITIONER'S PLOT RE-SURVEY NO.115/2 OF PETITIONER'S PLOT RESPONDENT ANNEXURES

ANNEXURE - VI TRUE COPY OF THE GOVERNMENT ORDER G.O.(MS) NO. 141/2020/REV DATED 28.05.2020.

2026:KER:3363

ANNEXURE - VII TRUE COPY OF THE LETTER NO. C12-6079/06 DATED 15.11.2012 PRODUCED BY SRI. K KRISHNAN BEFORE THE HONOURABLE LOK AYUKTA.

PETITIONER EXHIBITS

Exhibit P-18 TRUE COPY OF THE LETTER NO. C12-6079/2012 DATED 17-01-2012 .SINCE THE PHOTOCOPY NOT LEGIBLE, THE TEXT OF THE SAME IS FURNISHED AS EXHIBIT P-18 (3) AND EXHIBIT P-18 (4) Exhibit P-19 LETTER DATED 15-11-2012 RESPONDENT ANNEXURES

ANNEXURE - VIII TRUE COPY OF THE LETTER PRODUCED BY THE RESPONDENT SOCIETY IN WA NO. 831/2014.

ANNEXURE - I TRUE COPY OF THE PROCEEDINGS OF THE DISTRICT COLLECTOR DATED 17.09.1998.

PETITIONER EXHIBITS

Exhibit P-20              LETTER DATED 12-01-2015
Exhibit P-21              JUDGMENT IN WP (C) 26760 OF 2019 DT. 1-7-2021
 

 
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