High Court of KeralaSingle JudgeWrit petition disposed of; revenue certificates...

John Wilson v State of Kerala and Others

Case / Petition Number:WP(C).No.4610 OF 2021(A)

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • Raja Vijayaraghavan V
Judgment Date
2021-03-18
Court Decision / Holding
The writ petition is disposed of directing the concerned respondents to forthwith consider and issue revenue certificates (Possession Certificate, location sketch, ROR certificate, etc.) for the property covered under Ext.P1, and to remove the adverse endorsement on the tax receipt. The decision is subject to adjudication of title in civil suit, if any, and it is open to competent respondents to proceed under the Land Reforms Act if a proper case is made with due notice.
Final Disposition
Writ petition disposed of; revenue certificates to be issued; endorsement on tax receipt to be removed; title adjudication remains open in civil suit; State may proceed under Land Reforms Act if justified with due notice.

Parties to the Case

Appellants / Petitioners

  • John Wilson

Respondents

  • The State of Kerala represented by the Principal Secretary to Government, Revenue Department, Government Secretariat, Thiruvananthapuram
  • The State Special Officer and Collector, Government Land Resumption, Thiruvananthapuram
  • The District Collector, Idukki District, Collect orate, Idukki
  • The Tahsildar Peermade Taluk, Idukki District
  • The Village Officer Upputhura Village, Peermade Taluk, Idukki District

Legal Representation & Advocates

Counsels for Petitioners

  • • Sri. Biju C. Abraham

Counsels for Respondents

  • • Sri Y. Jafar Khan, Government Pleader

Case Synopsis & Summary

John Wilson, the petitioner in WP(C) No.4610 of 2021(a), seeks issuance of revenue certificates for his 69.61 acres in survey No.338/1-77-1 (Upputhura, Idukki) and removal of a provisional endorsement on a tax receipt. He claims title by Ext.P1 (sale deed dated 23-04-1973), has been paying taxes, and has produced Ext.P1(a) encumbrance certificate; his request for Possession Certificate, ROR, location sketch, and other revenue records was denied by the 5th respondent after Ext.P4 proceedings, allegedly interdicted by the 3rd respondent. The petition relies on Ext.P5 (7-11-2018) judgment in WPC 40002/2016 and connected cases, where this Court held that the Land Conservancy Act proceedings could not be sustained against titleholders with legally executed deeds, and that the remedy was civil suits to adjudicate title. The court also cites Ext.P6-P7 judgments relying on Ext.P5. Notably, the State’s objections based on exemption under Sec.81(1)(e) of the Kerala Land Reforms Act, 1964 (and related fragmentation arguments) were rejected as not germane to the certificate issuance, following a Division Bench decision (W.A. Nos.564 & 612 of 2017) which held that non-exempt use disputes arise only at the action stage. The result directs the respondents to process and issue revenue certificates (Possession Certificate, ROR, location sketch) with endorsement removed, subject to title adjudication in civil litigation, and with reserve permission to action under the Land Reforms Act if a case is made, with due notice.

Provisions of Law Cited

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

Legal Doctrines & Maxims

  • The Kerala Land Reforms Act does not place an embargo on transfer; transfer of registry is for fiscal purposes and fragmentation of exempted lands is not barred, but continued exemption requires actual use for exempted purposes; if used for non-exempt purposes, state may act under law.
  • Issuance of revenue certificates is a separate, prospective act that should not be defeated by abstract objections to exemption status at the certificate stage; appropriate action can be taken later in civil proceedings or under the Land Reforms Act with due process.

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioner contends that the endorsement on his tax receipt as provisionally received is improper under the Land Tax Act, 1961, and that consent for Revenue Records should be granted because he holds a valid title by registered sale deed Ext.P1. He argues Ext.P4 proceedings (Land Conservancy Act) were misconceived and Ext.P5/Ext.P6/Ext.P7 authorities have already laid down that civil adjudication of title is the proper remedy, not the issuance of revenue certificates barred by such proceedings.

Contentions of Respondents

The State contends that the petitioner's land forms part of larger exempted areas under Sec.81(1)(e) of the Kerala Land Reforms Act, and that the issuance of revenue certificates cannot be made without addressing non-exempt use and title questions. They rely on Ext.P4 proceedings and the country-wide policy to suspend revenue records pending adjudication under the Land Reforms Act.

Cited Precedents (6)

Case NameCitationTreatmentExplanation
WPC 40002/2016 and connected cases40002/2016PositiveExt.P5 (7-11-2018) judgment held that Land Conservancy Act proceedings cannot be sustained against titleholders with registered deeds; supports issuance of revenue records without impediment.
Devassia v. Sub Registrar—PositiveCourt cites Devassia to support that KLR Act does not embargo transfer or registration; supports wide latitude for revenue records.
W.A. Nos. 564 & 612 of 2017564 & 612 of 2017PositiveDivision Bench held that objections about non-exempt use arise on actual action, not at certificate-issuance stage; supports petitioners’ relief.
2015(1) KLT 825825Mentioned OnlyReferenced in Appendix; not directly applied in reasoning.
WPC 4647/20194647/2019Mentioned OnlyExhibit P6 refers to a judgment; not central to the decision.
WPC Nos. 13736/2020(N)13736/2020(N)Mentioned OnlyExhibit P7 refers to a judgment; not central to the decision.

Diagnostic Tool

Beta

Does this judgment govern your specific facts?

Don't risk relying on a distinguishable precedent. Enter your facts or proposition below. We will test it against John Wilson v State of Kerala and Others and instantly map out authorities that support, challenge, or govern your position.

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.4610 OF 2021(A)** ## **PETITIONER:** **JOHN WILSON AGED 66 YEARS S/O JOHN, PALLIPARAMBIL HOUSE, UPPUTHURA P O, IDUKKI DISTRICT. BY ADV. SRI.BIJU .C. ABRAHAM** ## **RESPONDENTS:** - **1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-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, PIN-685538.** - **5 THE VILLAGE OFFICER UPPUTHURA VILLAGE, PEERMADE TALUK, IDUKKI DISTRICT, PIN-685505.** **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.4610 OF 2021(A) 2** ## **JUDGMENT** The petitioner states that he is the absolute owner in title and possession of property having an extent of 69.61 Ares in survey No.338/1-77-1 of Upputhara Village. The said property was acquired on the cover of Ext.P1 sale deed executed and registered on 23.4.1973. 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 a certain George and it was after changing several hands that the same was purchased by the petitioner. Ext.P1(a) is the encumbrance certificate produced by the petitioner to substantiate the said fact. 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 sought for issuance of Record of Rights certificate, Location sketch, Possession certificate and other revenue certificates in respect of the ## **WP(C).No.4610 OF 2021(A) 3** property covered under Ext.P1 sale 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 rely on Ext.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 5th respondent to issue revenue certificates such as Possession Certificate, Location Sketch, Record of Rights etc. in respect of the property covered under Ext.P1 and to remove the endorsement in Ext.P2 tax receipt. **WP(C).No.4610 OF 2021(A) 4** 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 sale 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 proceedings under the Land Conservancy Act. ## **WP(C).No.4610 OF 2021(A) 5** 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 ## **WP(C).No.4610 OF 2021(A) 6** request of 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. 1[2015(1) KLT 825] **WP(C).No.4610 OF 2021(A) 7** Resultantly, this writ petition is disposed of directing the concerned 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 **//TRUE COPY// P.A.TO JUDGE** **WP(C).No.4610 OF 2021(A) 8** ## **APPENDIX** ## **PETITIONER'S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE SALE DEED NO.344/1973 DATED 13/4/1973 OF PEERMADE SRO.** **EXHIBIT P1(A) TRUE COPY OF THE ENCUMBRANCE CERTIFICATE DATED 27/11/2020. EXHIBIT P2 TRUE COPY OF THE TAX RECEIPT DATED 25/09/2020.** - **EXHIBIT P3 TRUE COPY OF THE LETTER DATED 19/10/2020 ISSUED BY THE 5TH RESPONDENT.** **EXHIBIT P4 TRUE COPY OF THE PROCEEDINGS NO.GLR(LR) 210/15/PER-TCO DATED 12/8/2016 OF THE SPECIAL OFFICER AND COLLECTOR. EXHIBIT P4(A) TRUE COPY OF THE GO NO. 172/2019 ISSUED BY THE 1ST RESPONDENT ON 6/6/2019. EXHIBIT P5 TRUE COPY OF THE JUDGMENT DATED 7/11/2018 PASSED BY THIS HON'BLE COURT IN WPC NO.40002/2016 AND CONNECTED CASES. EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 18/2/2019 PASSED BY THIS HON'BLE COURT IN WPC NO.4647/2019. EXHIBIT P7 TRUE COPY OF JUDGMENT DATED 13/7/2020 IN WPC NOS. 13736/2020(N).** ## **RESPONDENTS EXHIBITS:NIL**