Baby vs Thedistrict Collector
2026 Latest Caselaw 2403 Ker

Kerala High Court

Baby vs Thedistrict Collector on 30 March, 2026

                                               2026:KER:28320
WP(C) NO. 3986 OF 2025

                             1
          IN THE HIGH COURT OF KERALA AT ERNAKULAM

                           PRESENT

          THE HONOURABLE MR.JUSTICE C. JAYACHANDRAN

   MONDAY, THE 30TH DAY OF MARCH 2026 / 9TH CHAITHRA, 1948

                   WP(C) NO. 3986 OF 2025

PETITIONER/S:

    1    BABY
         AGED 72 YEARS
         W/O LATE PADAMANABAHAN, THEKKINEDATHU HOUSE,
         VALAPPAD P.O, CHAVAKKAD, THRISSUR DISTRICT, PIN -
         680567

    2    SEENA
         AGED 51 YEARS
         D/O LATE PADMANABHAN, THEKKINEDATHU HOUSE,
         VALAPPAD P.O, CHAVAKKAD,, PIN - 680567

    3    BINDHU
         AGED 48 YEARS
         D/O LATE PADMANABHAN, THEKKINEDATHU HOUSE,
         VALAPPAD P.O, CHAVAKKAD, PIN - 680597

    4    SURESH BABU
         AGED 45 YEARS
         S/O LATE PADMANABHAN, THEKKINEDATHU HOUSE,
         VALAPPAD P.O, CHAVAKAKD,, PIN - 680567


         BY ADV SRI.JOSE J.MATHAIKAL


RESPONDENT/S:

    1    THEDISTRICT COLLECTOR
         OFFICE OF THE DISTRICT COLLECTOR, WAYANAD, CIVIL
         STATION, KALPETTA, WAYANAD DISTRICT, PIN - 673121

    2    THE TAHSILDAR
         TALUK OFFICE, MANANTHAVADY, WAYANAD DISTRICT, PIN
                                                          2026:KER:28320
WP(C) NO. 3986 OF 2025

                                  2
           - 670646

     3     THE ALL INDIA TRADE UNION CONGRESS (AITUC)
           WAYANAD DISTRICT COUNCIL, M.N MEMORIAL, KALPETTA,
           WAYANAD DISTRICT REPRESENTED BY ITS GENERAL
           SECRETARY C.S STANLEY, PIN - 673121

     4     ADDL.R4. THE VILLAGE OFFICER
           VILLAGE OFFICE, MANANTHAVADY, WAYANAD DISTRICT,
           PIN 670 646 [ADDL.R4 IS IMPLEADED AS PER ORDER
           DATED 08.04.2025 IN I.A.1/2025 IN WP(C)3986/2025].


           BY ADVS.
           SRI.KRISHNA PRASAD. S
           SMT.SINDHU S KAMATH
           SMT.SWAPNA S.K.
           SMT.ROHINI NAIR
           SHRI.SURAJ KUMAR D.
           SHRI.SUNILKUMAR K.K.
           SMT.A.KARTHIKA SIVAN



      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   30.03.2026,   THE   COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
                                                              2026:KER:28320
WP(C) NO. 3986 OF 2025

                                     3
                                  JUDGMENT

The petitioners are the legal heirs of Mr.Padmanabhan, who

purchased the subject property in the year 1991 as per Ext.P1

document and was also paying tax. In the year 1991, de hors

the sale, the seller instituted a suit, O.S No.142/1991,

seeking an injunction against Mr. Padmanabhan and others. The

suit was, however, withdrawn vide Ext.P4.

2. Mr. Padmanabhan passed away on 28.04.2012, and the

petitioners inherited the property and continued to pay tax.

It is the petitioners' case that the 3 rd respondent trespassed

into the property and claimed title therein. Ext.P7 is the

petition preferred by the 3 rd respondent before the Village

Officer seeking to stop collection of the tax from the

petitioners. An appeal was preferred before the Tahsildar and

subsequently before the District Collector.

3. Ext.P2 is the judgment which directed the District

Collector to consider and dispose of the petition preferred

by the petitioners. Accordingly, Ext.P12 Order was passed,

indicating that the collection of tax is only for fiscal

purposes, and that the inter se disputes between the 2026:KER:28320 WP(C) NO. 3986 OF 2025

petitioners and the 3rd respondent has to be resolved in a

Civil Suit. Based on Ext.P12, the Tahsildar directed the

Village Officer to collect the tax from the petitioners, vide

Ext.P13. Accordingly, the petitioners paid tax along with

arrears, vide Ext.P14. However, by the impugned Ext.P15

Order, the Tahsildar recalled Ext.P13, and cancelled the

payment of tax, holding that the District Collector's Order

vide Ext.P12 has been misread by him.

4. The specific contention raised by the learned counsel

for the petitioner is that there has been violation of

principles of natural justice, as no notice, whatsoever, was

issued to the petitioner before the cancellation of Ext.P13.

5. The learned Government Pleader confirms that no

notice was issued to the petitioner before the issuance of

Ext.P15 impugned Order.

6. The learned counsel for the 3 rd respondent submits

that the petitioners subsequently assigned the property to

another person, and the dispute between the petitioners and

the 3rd respondent is still pending.

7. Having heard the learned counsel appearing for the

respective parties, this Court finds that Ext.P15 cannot be 2026:KER:28320 WP(C) NO. 3986 OF 2025

sustained for a moment. Admittedly, the same was issued

without notice to the petitioner, which is ex-facie illegal,

especially when it affects the petitioner with civil

consequences, since the tax paid by him is cancelled by

Ext.P15. If there existed any sufficient reason, recognizable

in law, for recalling Ext.P13, it was for the Tahsildar to

issue notice to the petitioner, thus affording him an

opportunity of being heard, and then pass Ext.P15. To a

specific query put by this Court, the learned Government

Pleader submitted that there is no confusion, whatsoever,

with respect to Ext.P12 Order passed by the District

Collector. If that be so, the very right of the Tahsildar to

recall Ext.P13, itself, is in doubt.

8. In these circumstances, Ext.P15 will stand set aside.

The consequent cancellation of the tax receipt - leave alone

as to how it can be done - will also stand set aside. It was

submitted by the learned counsel for the petitioner that tax

was paid subsequently pursuant to an interim Order passed by

this Court.

9. In these circumstances, no further relief is

required, except a direction of the Village Officer to 2026:KER:28320 WP(C) NO. 3986 OF 2025

continue to receive tax from the petitioners, subject to the

result of the Suit, which is pending between the petitioners

and the 3rd respondent.

The writ petition is allowed, as indicated above.

Sd/-

C. JAYACHANDRAN JUDGE SJ 2026:KER:28320 WP(C) NO. 3986 OF 2025

APPENDIX OF WP(C) NO. 3986 OF 2025

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF DOCUMENT NO 1770/1991 DATED 31/7/1991 Exhibit P2 TRUE COPY OF THE POSSESSION CERTIFICATE DATED 3/8/1991 Exhibit P3 TRUE COPY OF TAX PAYMENT RECEIPT DATED 3/8/1991 Exhibit P4 TRUE COPY OF JUDGMENT AND DECREE DATED 3/11/1997 IN OS NO 142 OF 1991 OF MUNSIFF MAGISTRATE COURT , MANANTHAVADY Exhibit P5 TRUE COPY LAND TAX RECEIPT IN THE NAME OF THE PETITIONERS Exhibit P6 TRUE COPY OF CURRENT POSSESSION CERTIFICATE OF THE PROPERTY Exhibit P7 TRUE COPY OF COMPLAINT DATED 17.10.2022 BY 3RD RESPONDENT Exhibit P8 TRUE COPY OF REPORT DATED 20/10/2022 OF THE VILLAGE OFFICER Exhibit P9 TRUE COPY OF ORDER DATED 11.1.2023 ISSUED BY THE TAHSILDAR, MANANTHAVADY Exhibit P10 TRUE COPY OF THE PETITION DATED 12/6/2023 FILED BY THE PETITIONER BEFORE THE DISTRICT COLLECTOR Exhibit P11 TRUE COPY OF THE JUDGMENT DATED 27/5/2024

Exhibit P12 TRUE COPY OF THE ORDER NO DCWYD/4089/2023-B4 DATED 19/11/2024 ISSUED BY THE DISTRICT COLLECTOR Exhibit P13 TRUE COPY OF THE LETTER NO TLKMDY/2284/2022-C3 DATED 28/11/2024 ISSUED BY TAHSILDAR Exhibit P14 TRUE COPY OF LAND TAX RECEIPT DATED 11/12/2024 ISSUED BY VILLAGE OFFICER Exhibit P15 TRUE COPY OF ORDER NO TLKMDY-2284/2022-C3 DATED 31/12/2024 ISSUED BY TAHSILDAR Exhibit P16 TRUE COPY OF LETTER DATED 18/02/2025 ISSUED BY THE ADDITIONAL 4TH RESPONDENT VILLAGE OFFICER Exhibit P17 TRUE COPY OF RECEIPT DATED 11/09/2025 2026:KER:28320 WP(C) NO. 3986 OF 2025

TOWARDS LAND TAX FOR THE YEAR 2025-26 Exhibit P18 TRUE COPY OF THE APPLICATION DATED 11.09.2025 FOR POSSESSION CERTIFICATE Exhibit P19 TRUE COPY OF LETTER DATED 18.9.2025 SUBMITTED BY VILLAGE OFFICER BEFORE THE TAHSILDAR Exhibit P20 TRUE COPY OF LETTER DATED 16.10.2025 ISSUE DBY TAHSILDAR TO PETITIONERS RESPONDENT EXHIBITS

Exhibit-R3(a) A TRUE COPY OF THE SALE DEED BEARING DOCUMENT NO. 2552/2025 DATED 09-10-2025 BEFORE THE MANANTHAVADY SUB REGISTRAR OFFICE