High Court of KeralaSingle JudgeWrit petition disposed of; direct issuance of r...

Devassia George v. State of Kerala and Others

Case / Petition Number:WP(C).No.6120 OF 2021(L)

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • Raja Vijayaraghavan V
Judgment Date
2021-03-18
Court Decision / Holding
This writ petition is disposed of by directing the concerned respondents to forthwith issue revenue certificates such as Possession Certificate, Location Sketch, ROR Certificate, etc., in respect of the property covered under Ext. P1, and to issue the same. The tax receipt shall not bear any adverse endorsement. The court clarifies that the adjudication of title (in Civil Suit or otherwise) would proceed concurrently and that the State may initiate LR proceedings if warranted, but such actions must follow due procedure and notice.
Final Disposition
Writ petition disposed of; direct issuance of revenue certificates (Possession Certificate, Location Sketch, ROR, etc.) for Ext. P1 property; remove provisional endorsement on tax receipt; title adjudication remains open in civil litigation if instituted by the State.

Parties to the Case

Appellants / Petitioners

  • Devassia George

Respondents

  • The State of Kerala, represented by the Principal Secretary to Government, Revenue Department, Government Secretariat, Thiruvananthapuram-695001
  • The State Special Officer and Collector, Government Land Resumption, Thiruvananthapuram-695001
  • The District Collector, Idukki District, Collectorate, Idukki-685603
  • The Tahsildar, Peermade Taluk, Idukki District-685538
  • The Village Officer, Upputhara Village, Peermade Taluk, Idukki District-685505

Legal Representation & Advocates

Counsels for Petitioners

  • • Sri. Biju C. Abraham

Counsels for Respondents

  • • Sri Y. Jafar Khan, Government Pleader

Case Synopsis & Summary

Devassia George, the petitioner, claims absolute title to 36.96 acres in Survey No. 338/3-1-1, Upputhara Village, acquired by gift deed dated 31 May 1969 (Ext. P1) and subsequently mutated; tax records show payment of taxes (Ext. P2). The tax receipt bears an endorsement that the tax is being received provisionally, which the petitioner contends is improper under the Land Tax Act, 1961. He sought issuance of revenue certificates—Record of Rights, possession certificate, location sketch—and other revenue records, relying on Ext. P1 and mutation. Respondents refused (Ext. P3) citing Ext. P4, a Special Officer and Collector order interdicting issuance, and argued that issuance was barred by Land Conservancy Act proceedings. The petitioner relied on Exts. P5, P6, and P7 judgments, including Devassia v. Sub Registrar, a Division Bench decision in W.A. Nos. 564 and 612 of 2017, and other High Court pronouncements, to contend that ownership deeds provide title and that revenue certificates can be issued subject to title adjudication. The State contends that surrounding lands may be exempt under Sec. 81(1)(e) of the Kerala Land Reforms Act, and that fragmentation or non-exempt use could justify withholding certificates. The High Court notes Ext. P5’s finding that LR proceedings cannot substitute for civil actions and that basic revenue certificates can be issued, subject to title adjudication in a civil suit. The petition is ultimately directed to issue Possession Certificate, ROR, and related certificates forthwith, and to remove any adverse endorsement on the tax receipt, with only a future civil suit adjudicating title being a potential challenge to these orders.

Provisions of Law Cited

Land Tax Act, 1961Kerala Land Reforms Act, 1964 - Sec. 81(1)(e)Land Conservancy Act, 1957

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioner contends title by gift deed Ext. P1; endorsement on tax receipt declaring provisional acceptance is improper under the Land Tax Act, 1961. He seeks issuance of ROR, Possession Certificate, Location Sketch, and other revenue records. He relies on Exts. P5–P7 judgments and on Devassia v. Sub Registrar to argue that the LR Act does not bar transfer or issuance of revenue certificates and that title adjudication can proceed separately; Ext.P4 proceedings cannot bar issuance; remedies include civil action for title adjudication, notLR proceedings.

Contentions of Respondents

The respondents contend the property may be part of larger exempted lands under Sec. 81(1)(e) of the Kerala Land Reforms Act, 1964, and fragmentation or non-exempt use could trigger grounds to withhold certificates. They rely on the Land Conservancy Act proceedings (Ext. P4) as an impediment and on the Special Officer and Collector’s orders to withhold revenue records, arguing that issuance must await adjudication of title and compliance with exemptions and restrictions.

Cited Precedents (3)

Case NameCitationTreatmentExplanation
Devassia v. Sub Registrar2015(1) KLT 825PositiveThe judgment is cited to support the proposition that the Kerala Land Reforms Act does not place an embargo on transfer and does not curtail fragmentation of exempted lands; transfer and title actions may proceed, with appropriate legal consequences.
W.A.Nos.564 & 612 of 201704.04.2017PositiveDivision Bench decision holding that questions about use of lands for non-exempt purposes arise at the time of action actually taken (e.g., quarrying) and not at the stage of issuing revenue certificates; supports issuance in present context.
WPC No. 40002/2016 and connected casesWPC 40002/2016PositiveExt.P5 judgment held LR proceedings cannot sustain action and recommended civil suits; used to justify directive to issue revenue certificates and approach to title adjudication concurrently.

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Extracted Judgment Text

Exact text extracted from official judgment records.

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V** **THURSDAY, THE 18TH DAY OF MARCH 2021 / 27TH PHALGUNA, 1942** ## **WP(C).No.6120 OF 2021(L)** ## **PETITIONER/S:** **DEVASSIA GEORGE, AGED 77 YEARS, S/O. P.P. DEVASSIA, PARAPURATHU HOUSE, UPPUTHARA VILLAGE, UPPUTHARA P.O., PEERMADE TALUK, IDUKKI DISTRICT.** **BY ADV. SRI.BIJU .C. ABRAHAM** ## **RESPONDENT/S:** - **1 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.** - **2 THE STATE SPECIAL OFFICER AND COLLECTOR, GOVERNMENT LAND RESUMPTION, THIRUVANANTHAPURAM-695001.** - **3 THE DISTRICT COLLECTOR, IDUKKI DISTRICT, COLLECTORATE, IDUKKI-685603.** - **4 THE TAHSILDAR, PEERMADE TALUK, IDUKKI DISTRICT-685538.** - **5 THE VILLAGE OFFICER, UPPUTHARA VILLAGE, PEERMADE TALUK, IDUKKI DISTRICT-685505.** **BY SRI.Y.JAFAR KHAN, GOVERNMENT PLEADER** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.6120 OF 2021(L) 2** ## **JUDGMENT** The petitioner states that he is the absolute owner in title and possession of property having an extent of 36.96 Ares in survey No.338/3-1-1 of Upputhara Village. The said property was acquired on the cover of Ext.P1 gift deed executed and registered on 31.5.1969. He has effected mutation in his favor and has been paying tax as is evident from Exhibit P2 tax receipt. However, in Exhibit P2, an endorsement has been made that the same is being accepted provisionally. It is contended that the property covered under Exhibit P1 was originally owned by Sri. Devassia and Sri. Joseph and it was after changing several hands that the same was purchased by the petitioner. Ext.P1(a) is the Encumbrance Certificate in respect of Ext.P1 which is produced to show that the property was originally transferred much prior to the coming into force of the Land Reforms Act. 2. The petitioner contend that the provisions of the Land Tax Act, 1961, would not enable the Village officer to issue a tax receipt with an endorsement that the same is being accepted provisionally. It is contended that the petitioner approached the revenue authorities and ## **WP(C).No.6120 OF 2021(L) 3** sought for issuance of Record of Rights certificate, Location sketch, Possession certificate and other revenue certificates in respect of the property covered under Ext.P1 gift deed. However, his request was turned down by the 5th respondent by Ext.P3 order on the ground that the issuance of revenue certificates have been interdicted by the 3rd respondent by Ext.P4 proceedings. The petitioner contends that Ext.P4 proceedings of the District Collector was challenged by several persons and this Court by Ext.P5 judgment dated 7.11.2018 had held that the proceedings under the Land Conservancy Act, 1957, can be invoked only for the purpose of resumption or removal of encroachment from Government lands and not in respect of property owned by individuals and obtained by deeds which have been legally executed and registered in accordance with law. The revenue authorities were ordered to accept basic tax from the petitioners therein on the strength of the title deeds relied on by them subject to adjudication of title in proceedings, if any, initiated by the Government. The petitioner also relies on Exts.P6 and P7 judgments rendered by this Court relying on the principles laid by this Court in Ext.P5 judgment. It is in the above backdrop that the petitioner has approached this Court seeking to quash Ext.P3 order and for a further direction to the 5[th] respondent to issue revenue certificates such as Possession Certificate, Location Sketch, Record of Rights etc. in ## **WP(C).No.6120 OF 2021(L) 4** respect of the property covered under Ext.P1 and to remove the endorsement in Ext.P2 tax receipt. 3. I have heard Sri.Biju C. Abraham, the learned counsel appearing for the petitioner, and the learned Government Pleader. 4. I have considered the submissions made across the Bar. 5. Ext.P1 gift deed shows that the petitioner has acquired title over the property covered under the deed. He has produced records showing that transfer of registry has been effected in his favour and he has been paying tax. However, in the tax receipt, an endorsement has been made to the effect that the tax is being received provisionally. His grievance is that when he sought for issuance of Possession Certificate, ROR Certificate and other revenue records and also for removing the endorsement in the tax receipt, he was informed that the revenue records cannot be issued to him in view of Ext.P4 proceedings No.GLR(LR)210/15/PER-TCO dated 12.08.2016 of the Special Officer and Collector. I find that the above proceeding has already been set aside by this Court by Ext.P5 judgment dated 07.11.2018 wherein this Court has held that the proceedings issued by the District Collector cannot be sustained. It was further held that the remedy of the respondent-State Government is to institute appropriate civil suits before the competent civil court in the matter of title and not by issuing the impugned ## **WP(C).No.6120 OF 2021(L) 5** proceedings under the Land Conservancy Act. In that view of the matter, there is no justification on the part of the respondents in refusing to issue the certificates sought for by the petitioner on that count. 6. The respondents have raised a contention that the property owned by the petitioner is part of larger extents of properties, which had earlier secured exemption under Sec.81(1) (e) of the Kerala Land Reforms Act, 1964, on the ground that it is plantation land. It is contended that the fragmented plots of land are being used for non exempted purposes and therefore illegal. A Division Bench of this Court in the common judgment dated 04.04.2017 in W.A.Nos.564 & 612 of 2017 has held that the question as to whether the petitionerslandowners would be actually using the lands in question for nonexempted purposes and thus violating the exemption clause would arise only when they actually use the land for quarrying purposes and not at the stage when they seek a Possession Certificate for any such prospective use and that those objections and contentions are not relevant and germane for refusal of issuance of such revenue certificates and that the respondent-State authorities are fully at liberty to raise all such contentions and such objections at the appropriate time, when a cause of action in that regard actually arises. In view of the said judgment, the respondents are obliged in law to consider the request of ## **WP(C).No.6120 OF 2021(L) 6** the petitioner without being burdened down by the provisions of the Land Reforms Act. Furthermore, this Court in **Devassia v. Sub Registrar[1]** has held that the provisions of the KLR Act do not place any embargo on transfer and the transfer of registry is for fiscal purposes on transfer and that said Act also do not curtail fragmentation of exempted lands from the purview of ceiling, but that exempted category of land, to have continuity of the qualification of exemption, the alienee or the transferee shall use the land for any of the purposes, for which exemption would be granted and if the land is used for a non-exempted purpose, either before or after the purchase, then certainly the respondent-State authorities may have the competence to take appropriate action as is warranted on law and facts, in that regard. In that view of the matter, the contention forcefully advanced by the learned Government Pleader cannot be sustained. 7. However, in view of the concern expressed by the State, it is made clear that it would be open to the competent among respondents to proceed against the petitioner under the Land Reforms Act, if a case is made out and in that event, the same shall be strictly as per procedure and in accordance with law with due notice to the petitioner. Resultantly, this writ petition is disposed of directing the concerned 1 [2015(1) KLT 825] **WP(C).No.6120 OF 2021(L) 7** respondent to forthwith take up the request made by the petitioner for issuance of revenue certificates like Possession Certificate, location sketch, ROR certificate, etc. in respect of the properties covered under Ext.P1 and shall issue the same to the petitioner. It is also made clear that the tax receipt, if any, issued to the petitioner, shall not carry out any adverse endorsement. Before parting, it is made clear that the directions issued as aforesaid will be subject to the adjudication of the title in a Civil Suit, if any, instituted by the State. ## **Sd/-** ## **RAJA VIJAYARAGHAVAN V** **JUDGE** NS **WP(C).No.6120 OF 2021(L) 8** ## **APPENDIX** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **TRUE COPY OF THE GIFT DEED NO.558/1969 DATED 31/05/1969 OF PEERMADE SRO OF THE PETITIONER.** **EXHIBIT P1(a) TRUE COPY OF THE ENCUMBRANCE CERTIFICATE DATED 04/03/2021.** - **EXHIBIT P2 TRUE COPY OF THE TAX RECEIPT DATED 16/05/2020.** - **EXHIBIT P3 TRUE COPY OF THE LETTER DATED 29/01/2021 ISSUED BY THE 5TH RESPONDENT.** - **EXHIBIT P4 TRUE COPY OF THE PROCEEDINGS NO. GLR(LR)210/15/PER-TCO DATED 12/08/2016 OF THE SPECIAL OFFICER AND COLLECTOR.** **EXHIBIT P4(a) TRUE COPY OF THE GO NO.172/2019 ISSUED BY THE 1ST RESPONDENT ON 06/06/2019.** - **EXHIBIT P5 TRUE COPY OF THE JUDGMENT DATED 07/11/2018 PASSED BY THIS HON'BLE COURT IN WPC NO.40002/2016 AND CONNECTED CASES.** - **EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 18/02/2019 PASSED BY THIS HON'BLE COURT IN WPC NO.4647/2019.** - **EXHIBIT P7 TRUE COPY OF JUDGMENT DATED 13/07/2020 IN WPC NO.13736/2020(N).** **RESPONDENT'S/S EXHIBITS:** **//TRUE COPY// P.A.TO JUDGE**