Balakrishnan Manayil S/o Kannan v. State of Kerala and Others

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** ## **THE HONOURABLE MR.JUSTICE ALEXANDER THOMAS** **MONDAY, THE 7TH DAY OF JANUARY 2019 / 17TH POUSHA, 1940** ## **WP(C).No. 276 of 2019** ## **PETITIONER/S:** **BALAKRISHNAN MANAYIL S/O.KANNAN, AGED 67, CHERIYADATH HOUSE, AYANIKKAD AMSOM DESOM AND POST, KOYILANDI TALUK, KOZHIKODE DISTRICT.** **BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA, SRI.MUHAMMED NOUSHIQ P.C.** ## **RESPONDENT/S:** |**1**|**THE STATE OF KERALA,**| |---|---| ||**REPRESENTED BY ITS SECRETARY,**| ||**DEPARTMENT OF REVENUE,**| ||**THIRUVANANTHAPURAM-695 001.**| |**2**|**THE DISTRICT COLLECTOR, KOZHIKODE,**| ||**CIVIL STATION, KOZHIKODE-673 001.**| |**3**|**THE TAHSILDAR, KOYILANDI,**| ||**TALUK OFFICE, KOYILANDI, KOYILANDI POST,**| ||**KOZHIKODE-673 305.**| |**4**|**THE VILLAGE OFFIER, PAYYOLI,**| ||**VILLAGE OFFICE, PAYYOLI,**| ||**KOYILANDI TALUK, KOZHIKODE-673 522.**| |**5**|**PAYYOLI MUNICIPALITY,**| ||**PAYYOLI POST, KOYILANDI TALUK, KOZHIKODE-673 522,**| ||**REPRESENTED BY ITS SECRETARY.**| **6 LATHEEF.A.V., S/O.KUTTY MAMMI, AYYANTE VALAPPIL HOUSE, MELADI AMSOM DESOM, PAYYOLI POST, KOYILANDI TALUK, KOZHIKODE DISTRICT-673 522.** **7 RADHA, W/O.BALAKRISHNAN, CHERIYADATH HOUSE, AYANIKKAD POST, IRINGAL, KOYILANDI TALUK, KOZHIKODE DISTRICT-673 522. 8 MUHAMMADALI, S/O.HASSAN KALATHIL, MELADI AMSOM DESOM, PAYYOLI POST, KOYILANDI TALUK, KOZHIKODE DISTRICT-673 522. 9 KALARAKKAL MUHAMMED, S/O.MOIDU, PUTHUPPANAM AMSOM DESOM, PUTHUPANAM POST, VATAKARA TALUK, KOZHIKODE DISTRICT-673 105.** ## **OTHER PRESENT:** ## **SMT.A.C.VIDHYA, GOVT.PLEADER FOR R1 TO R4** **THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## ALEXANDER THOMAS, J. --------------------------------W.P.(C)No.276 of 2019 --------------------------------Dated this the 7[th] day of January, 2019 ## J U D G M E N T The petitioner is aggrieved by the refusal on the part of the 4[th] respondent Village Officer in accepting basic land tax as well as issuing possession certificate in respect of the petitioner's property on the mere ground that attachment proceedings are pending on various civil courts. 2. The prayers in the above Writ Petition (Civil) are as follows. _“_ - a) _to call for the records leading to Exhibits P1 to P4 and direct 4[th] respondent to issue Possession Certificate as well as to accept land tax from Petitioner pertaining to property of Petitioner measuring 8.8 Ares of land in Re-Survey 881/1 of Payyoli Village, Koyilandi Taluk, Kozhikode District by issuing a Writ of mandamus or any other appropriate Writ direction or order._ - b) _Alternatively to direct the 4[th] respondent to consider and take immediate action as per Exhibit P4 by issuing a Writ of mandamus or any other appropriate Writ direction or order._ - c) _Such other reliefs in favour of the petitioner as this Hon'ble Court may deem fit to grant._ ” 3. Heard Sri.K.M.Firoz, learned counsel appearing for the petitioner and Smt.A.C.Vidhya, learned Government Pleader appearing for respondents 1 to 4. In the nature of the order proposed to be passed in this Writ Petition notice to contesting W.P.(C).No.276/2019 ..4.. respondents 5 to 9 will stand dispensed with. 4. It is stated that the petitioner is having title and possession over the property having an extent of 8.8 Ares of land in Re-Survey No. 881/1 of Payyoli Village, Koyilandi Taluk, Kozhikode Revenue District. The petitioner had been paying basic land tax for the said property for a very long time. Now the 4[th] respondent Village Officer has refused to accept basic land tax from the petitioner and to issue possession certificate applied for by the petitioner on the mere ground that attachment proceedings are pending in various civil courts. It is further pointed out by the petitioner that 3 cases in which attachment proceedings are now pending are given in Ext.P-1 E.P.No.13 of 2016 in O.P.No.432 of 2013 on the file of the Family Court, Vatakara, Ext.P-2 O.S.No.28 of 2016 on the file of the Sub Court, Koyilandi, Ext.P-3 order dated 7.10.2016 in I.A.No.515 of 2016 in O.S.No.31 of 2016 on the file of the Sub Court, Koyilandi. Also it is pointed out that Ext.P-4 is the copy of the application filed by the petitioner on 27.9.2018 for issuance of possession certificate and for acceptance of basic land W.P.(C).No.276/2019 **==> picture [18 x 9] intentionally omitted <==** tax in respect of the abovesaid property. Ext.P4(a) is the receipt in respect of Ext.P-4 application. 5. It has been held by this Court in a series of cases as in _**Tulasibhai v. State of Kerala [2010 (4) KLT 215], Nevin Raju v. S.Basheer [2015 (3) KLJ 197] etc**_ that mere pendency of revenue recovery proceedings, attachment proceedings, civil suits etc as in the instant one will not be sufficient justification for the competent revenue officials like respondents 2 to 4 to refuse to accept basic land tax from the land holders concerned or to issue possession certificate etc. Accordingly it is ordered and declared that the action on the part of the 4[th] respondent Village Officer, Payyoli in refusing to accept the basic land tax and to issue possession certificate on the mere ground that attachment proceedings as in Exts.P-1 to P-3 are pending, is illegal and ultra vires. There are no provisions in the Transfer of Registry Rules or any other provisions in the Kerala Land Tax Act 1961 and Kerala Land Tax Rules 1972 or in any other statutes which mandate that basic land tax shall not be accepted on account of pendency of W.P.(C).No.276/2019 ..6.. attachment proceedings etc. Further it is also seen that there are no orders issued by any competent court interdicting the competent Village Officers from accepting basic land tax from the petitioner in respect of the abovesaid property. 6. Accordingly it is ordered that in case the property has already been mutated in favour of the petitioner and basic land tax has been accepted from him on previous occasions etc., then the petitioner is to be treated as the registered land holder of the property in question as envisaged in Section 3(3)(d) and if that be so going by the impact of Section 3(3)(d) of the Kerala Land Tax Act and going by the mandate of Section 5(2) , competent revenue officials like respondents 2 to 4 are obliged to collect land tax from the land holder concerned as understood under Section 3(3). 7. Hence it is ordered that the 4[th] respondent Village Officer will immediately accept basic land tax from the petitioner and issue receipt in that regard to the petitioner within 1 week from the date of production of a certified copy of this judgment. So also it is ordered that the 4[th] respondent Village Officer will consider the W.P.(C).No.276/2019 ..7.. request of the petitioner for grant of possession certificate and will issue the same if the request is otherwise in order and the said request also cannot be refused on the ground that attachment proceedings as in Exts.P-1 to P-3 are pending in civil courts. Action in this regard should also be duly completed by the 4[th] respondent Village Officer within 2 weeks from the date of production of a certified copy of this judgment. With these observations and directions, the above Writ Petition (Civil) will stand finally disposed of. Sd/- ALEXANDER THOMAS, JUDGE MMG W.P.(C).No.276/2019 ..8.. ## **APPENDIX** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **TRUE COPY OF PETITION DATED 04.07.2016 IN E.P.NO.13 OF 2016 IN O.P.NO.432 OF 2013 ON THE FILES OF FAMILY COURT, VATAKARA.** **EXHIBIT P2** **RUE COPY OF PLAINT DATED 20.09.2016 IN O.S.NO.28 OF 2016 ON THE FILES OF SUB COURT, KOYILANDI.** **EXHIBIT P3** **TRUE COPY OF ORDER DATED 07.10.2016 IN IA NO.515 OF 2016 IN OS NO.31 OF 2016 ON THE FILES OF SUB COURT., KOYILANDI.** **EXHIBIT P4** **TRUE COPY OF APPLICATION DATED 27.09.2018 PREFERRED BY PETITIONER BEFORE VILLAGE OFFICER, PAYYOLI.** **EXHIBIT P4 A** **TRUE COPY OF RECEIPT ISSUED BY VILLAGE OFFICER, PAYYOLI AGAINST RECEIPT OF EXHIBIT P4.**