High Court of KeralaSingle JudgeWrit petition dismissed; prayers rejected; foll...

Mathew Mathai v. State of Kerala and Others

Case / Petition Number:WP(C).NO. 25553 OF 2014 (T)

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • K. Harilal
Judgment Date
2016-01-13
Court Decision / Holding
This writ petition is dismissed accordingly. The court follows the ratio in Ashok Kumar v. State of Kerala (2012 (2) KLT 164) and holds that reconveyance of bought-in land is not permissible merely because the petitioner paid under Amnesty Scheme. However, the court clarifies that if the entire amount due is realized by sale, the petitioner may be entitled to recover that amount to prevent double enrichment.
Final Disposition
Writ petition dismissed; prayers rejected; following Ashok Kumar's ratio with a caveat on full amount realization by sale to avoid double enrichment.

Parties to the Case

Appellants / Petitioners

  • Mathew Mathai

Respondents

  • State of Kerala
  • The Land Revenue Commissioner
  • The District Collector, Kollam? (listed as Kottayam district)
  • The Asst. Excise Commissioner, Kottayam
  • The Deputy Collector, Revenue Recovery, Kottayam
  • The Tahsildar (R.R.), Meenachil, Pala
  • The Village Officer, Kuravilangad, Meenachil Taluk

Legal Representation & Advocates

Counsels for Petitioners

  • • Adv. Abraham Mathew (Vettoor)
  • • Adv. Bini Elizabeth
  • • Adv. M.J. Sajitha

Counsels for Respondents

  • • Adv. Government Pleader, Sri. Noushad Thottathil

Case Synopsis & Summary

Mathew Mathai, along with another bidder, challenged revenue recovery actions taken against land bought by auction to recover arrears of a liquor revenue case from 1986–87. The Revenue Recovery Act, 1968 enabled sale of the properties (69.68 ares in Kuravalangad; 98.40 ares in Neexhoor) after default in payment of kist. The 4th respondent issued Ext.P1 under the Amnesty Scheme (G.O.(MS) No.108/08/TD, 26.05.2008) allowing settlement of long-pending excise arrears at concessional rates; the petitioner paid 75% of the principal and remitted further portions, and sought reconveyance of the bought‑in lands and an order to drop revenue recovery on remaining lands. He argued that accepting the amnesty and collecting money while retaining the land amounts to double enrichment, and that reconveyance would be equitable. The Government Pleader urged reliance on Ashok Kumar v. State of Kerala and other earlier decisions granting relief but not establishing a binding ratio. After examining extents P11, P13, P15 and Ashok Kumar, the Court held those earlier decisions did not establish a binding ratio for the present issue. Following Ashok Kumar, the Court held reconveyance is not permissible solely on amnesty payment, except if the entire due amount is realized by sale. The petition is dismissed, though it notes potential refund of amnesty payments to avoid double enrichment if applicable.

Provisions of Law Cited

Revenue Recovery Act, 1968, Section 50

Legal Doctrines & Maxims

  • ratio decidendi
  • double enrichment

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioner contends that after payment under the Amnesty Scheme, reconveyance of bought-in land and cessation of revenue recovery on other lands is warranted to avoid double enrichment by the State — money gained via amnesty and possession of land by the government due to sale. He argues that keeping land while collecting money undermines equity and that past orders granting relief were not binding ratios but discretionary.

Contentions of Respondents

The respondents submit that the matter falls under the principle set out in Ashok Kumar v. State of Kerala, and that the reliefs granted in earlier petitions did not form a ratio decidendi for reconveyance post-amnesty. The Amnesty Scheme is a matter of policy with limited legal bound; reconveyance cannot be granted solely on Amnesty payment, unless the entire dues are realized, to prevent double enrichment.

Cited Precedents (5)

Case NameCitationTreatmentExplanation
Ashok Kumar v. State of Kerala2012 (2) KLT 164PositiveCourt explicitly follows the ratio decidendi of this case for verdict on reconveyance post-amnesty.
O.P. No. 10016 of 2002O.P.No.10016 of 2002Mentioned OnlyExhibit P11; cited but no ratio discussed in this judgment.
W.P.(C) No. 25848 of 2007W.P.(C) No. 25848 of 2007Mentioned OnlyExhibit P13; cited but no ratio discussed in this judgment.
W.P.(C) 33632 of 2008W.P.(C)33632 of 2008Mentioned OnlyExhibit P15; cited but no ratio discussed in this judgment.
W.P.(C) NO.20505 of 2009W.P.(C)NO.20505 of 2009Mentioned OnlyExhibit P17; cited but no ratio discussed in this judgment.

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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 K.HARILAL** **WEDNESDAY, THE 13TH DAY OF JANUARY 2016/23RD POUSHA, 1937** **WP(C).NO. 25553 OF 2014 (T)** **----------------------------** ## **PETITIONER(S):** **---------------** **MATHEW MATHAI, S/O.MATHAI, NJARAKOLLIL, KOZHA P.O., KURAVALANGADU, MEENACHIL TALUK, KOTTAYAM DISTRICT.** **BY ADVS.SRI.ABRAHAM MATHEW (VETTOOR) SMT.BINI ELIZABETH SMT.M.J.SAJITHA** ## **RESPONDENT(S)/RESPONDENTS:-:** **----------------------------** **1. STATE OF KERALA,** **REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, LAND REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001.** **2. THE LAND REVENUE COMMISSIONER, PUBLIC OFFICE BUILDING, THIRUVANANTHAPURAM, PIN - 695 001.** **3. THE DISTRICT COLLECTOR, COLLECTORATE, KOTTAYAM, PIN - 686 001.** **4. ASST. EXCISE COMMISSIONER, KOTTAYAM, PIN - 686 001.** **5. THE DEPUTY COLLECTOR, REVENUE RECOVERY, KOTTAYAM, PIN - 686 001.** **6. THE TAHSILDAR (R.R.), MEENACHIL, PALA, PIN - 686 631.** **7. THE VILLAGE OFFICER, KURAVILANGAD, MEENACHIL TALUK - 686 631.** **R2,R3 BY ADV. GOVERNMENT PLEADER, SRI. NOUSHAD THOTTATHIL** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **WP(C).NO. 25553 OF 2014 (T)** ## **----------------------------** ## **APPENDIX** **PETITIONER(S)' EXHIBITS -------------------------------------** **EXHIBIT P1. TRUE COPY OF THE INTIMATION ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT DATED 02.06.2008. EXHIBIT P2. TRUE COPY OF THE APPLICATION FILED FOR AVAILING THE BENEFITS UNDER THE AMNESTY SCHEME DATED 20.06.2008. EXHIBIT P3. TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT INTIMATING THE AMOUNT PAYABLE UNDER THE AMNESTY SCHEME DATED NIL. EXHIBIT P4. TRUE COPY OF CHALAN NO.661 FOR REMITTANCE OF RS.1,97,348/- TO THE 4TH RESPONDENT DATED 04.07.2008. EXHIBIT P5. TRUE COPY OF THE LETTER NO.K-8-4796/86 DATED 09.07.2008 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P6. TRUE COPY OF OFFICIAL RECEIPTS GIVEN BY THE 4TH RESPONDENT REGARDING REMITTANCE OF THE ENTIRE AMOUNT UNDER THE AMNESTY SCHEME DATED 04.07.2008. EXHIBIT P7. TRUE COPY OF REPRESENTATION MADE BY THE PETITIONER TO THE 1ST RESPONDENT REQUESTING FOR RE-CONVEYANCE OF THE LAND DATED 19.09.2008. EXHIBIT P8. TRUE COPY OF REPLY RECEIVED FROM THE LAND REVENUE COMMISSIONER DATED 04.11.2008. EXHIBIT P9. TRUE COPY OF THE LETTER DATED 26.09.2008 FROM THE OFFICE OF THE LAND REVENUE COMMISSIONER DATED 26.09.2008. EXHIBIT P10. TRUE COPY OF ORDER ISSUED BY THE 1ST RESPONDENT REJECTING THE REQUEST OF THE PETITIONER DATED 01.12.2008. EXHIBIT P11. TRUE COPY OF JUDGMENT PASSED BY THIS HON'BLE COURT IN O.P.NO.10016 OF 2002 DATED 30.11.2004. EXHIBIT P12. TRUE COPY OF GO()RT)NO.2378/05RD PASSED COMPLIED WITH THE DIRECTIONS IN EXHIBIT P11 JUDGMENT DATED 27.04.2005. EXHIBIT P13. TRUE COPY OF THE JUDGMENT PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.25848 OF 2007 DATED 26.09.2007. EXHIBIT P14. TRUE COPY OF THE GO(MS)NO.398/2008/RD ORDERING RECONVEYANCE OF PROPERTY DATED 24.11.2008. EXHIBIT P15. A TRUE COPY OF THE JUDGMENT PASSED BY THIS HON'BLE COURT IN W.P.(C)33632 OF 2008 DATED 25.06.2009. EXHIBIT P16. A TRUE COPY OF THE REPRESENTATION MADE TO THE HON'BLE FINANCE MINISTER OF KERALA DATED 10.08.2011.** **:2:** **WP(C).NO. 25553 OF 2014 (T)** **----------------------------** **EXHIBIT P17. A TRUE COPY OF THE JUDGMENT PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.20505 OF 2009 DATED 24.01.2012.** **EXHIBIT P18. A TRUE COPY OF THE REPRESENTATION MADE BY THE PETITIONER DATED 20.03.2012.** **EXHIBIT P19. A TRUE COPY OF THE ORDER OF STAY ISSUED BY THE PRIVATE SECRETARY TO THE HON'BLE MINISTER DATED 22.03.2012.** **EXHIBIT P20. A TRUE COPY OF THE NOTICE DATED 06.11.2012.** **RESPONDENT(S)' EXHIBITS : NIL** **------------------------** **//TRUE COPY//** **P.A. TO JUDGE** **DST** **K. HARILAL, J.** **= = = = = = = = = = = = = = = = = = W.P. (C) No.25553 of 2014** **- - - - - - - - - -- - - - - - - - - - -** Dated this the 13th day of January, 2016 ## **J U D G M E N T** The petitioner and one 'Ouseph', Kukakasseril puramkottil, Ayarkunnam were the bidders of the arrack shop Nos.10, 11 and 12 of the Changanacherry Range during the year 1986-87. There occured default in payment of the Kist arrears and steps for recovery of arrears were resorted through revenue recovery proceedings. Consequently, the Revenue Recovery authorities, proceeded against the petitioner's property, having an extent 69.68 Ares of land comprised in Survey Nos.348/5, 348/3, 348/2, block No.8 of Kozha kara, Kuravalangad Village, Meenachil Taluk and also against the extent of 98.40 Ares comprised in Survey No.521/1,Block No.26 of Neezhoor Village, Vaikom Taluk. When the properties **W.P.(C) No. 25553 of 2014** **-: 2 :-** were put to auction under the Revenue Recovery Act, 1968 ( _hereinafter referred to as “the Act”_ ) the Tahasildar Meenachil bid the property for 1 rupee, on behalf of the Government, as provided under Section 50 of the Act. Subsequently, the sale was also confirmed. While so, the 1[st] respondent announced Amnesty Scheme under G.O.(MS) No.108/08/TD dated 26.05.2008, providing for settlement of long pending arrears due to the Excise Department on concessional rates. Accordingly, the petitioner received Ext.P1 intimation from the 4[th] respondent, informing that he needs to pay only 75% of the principal amount outstanding, to discharge the liability and he should make application for availing the benefit before 31.07.2008. Pursuant to Ext.P1 intimation, the petitioner filed Ext.P2 application for availing the benefit of Amnesty Scheme, by making payment. The 4[th] respondent issued ## **W.P.(C) No. 25553 of 2014** ## **-: 3 :-** notice to the petitioner, intimating him that the principal amount is Rs.2,63,131/- and the interest accrued thereon is Rs.8,48,274/-. Accordingly, the petitioner was directed to pay an amount of Rs.1,97,348/- as 75% of the principal amount payable under the Amnesty Scheme. By that notice, the 4[th] respondent had further directed the petitioner to remit Rs.49,337/, being ¼[th] of the Amnesty amount, within 15 days of the notice. The petitioner had remitted the entire amount due under the Amnesty Scheme and thereafter the petitioner made Ext.P7 representation, requesting to re-convey the property already sold and to stop all recovery proceedings against the other property. Subsequently, the 1[st] respondent issued Ext.P10 communication, rejecting the request of the petitioner. According to the petitioner, the respondent has got double enrichment by getting the money as well as the property and the ## **W.P.(C) No. 25553 of 2014** ## **-: 4 :-** same is arbitrary and illegal. Hence, the petitioner filed this writ petition, seeking a direction to the respondents to re-convey 69.98 Ares of land comprised in Survey No.348/2, 17.30 Ares in Survey No.348/3 and 7.68 Ares in Survey No. 348/5, Block No.8 of Kuravalangad Village, Meenachil Taluk and also to issue a direction, commanding the respondents to drop all revenue recovery proceedings against the 98.40 Ares of land comprised in Survey No.521/1, Block No.26, of Neexhoor Village, Vaikom Taluk. 2. Heard the learned counsel for the petitioner and learned Government Pleader. 3. The learned Government Pleader at the outset submits that the matter in issue involved in this writ petition is covered by the decision of this Court in _**Ashok Kumar v. State of Kerala**_ [2012 (2) KLT 164]. ## **W.P.(C) No. 25553 of 2014** ## **-: 5 :-** 4. Per contra, the learned counsel for the petitioner drew my attention to Exts.P11, P13 and P15 and submits that in those decisions this Court has gratned reliefs, as prayed for in this writ petition. 5. In view of the submissions made at the Bar, I have meticulously gone through the deciasion in _**Ashok Kumar's case (Supra)**_ and Exts.P11, P13 and P15. Going by Exts.P11, P13 and P15, I find that in those decisions, this Court has not rendered a rato decidendi with respect to the matter in issue involved in this writ petition, though granted reliefs, as prayed for in those writ petitions, whereas _**Ashok Kumar's case (Supra)**_ this Court considered the question, whether re-conveyance of bought-in-land is permissible on application two years, after confirmation of the sale and answered negatively. Moreover, this Court is inclined to ## **W.P.(C) No. 25553 of 2014** ## **-: 6 :-** follow the proposition laid down in the latest decision. In short, the petitioner is not entitled to get back the bought-in-land, on payment subsequently under Amnesty Scheme. 6. In the above view of the matter, I am inclined to follow the ratio decidendi in _**Ashok Kumar's case(Supra).**_ But, it is made clear that, if the entire amount due from the petitioner had already been realised by the sale of his property, the petitioner is entitled to get back that amount, which he had paid under Amnesty Scheme, as otherwise it sould be a double enrichment. This writ petition is dismissed accordingly. Sd/- **K. HARILAL,** **JUDGE** DST //True copy// P.A. To Judge