NARAYANASWAMY S. v. THE STATE OF KERALA AND ORS.

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN WEDNESDAY, THE 28[TH] DAY OF JULY 2021 / 6TH SRAVANA, 1943** ## **WP(C) NO. 19125 OF 2020** ## **PETITIONER:** NARAYANASWAMY.S, AGED 69 YEARS S/O.SUBRAMANYA AYYAR, ROHINI HOUSE, HOUSE NO.H NO.49/298, 3RD FLOOR, PANAMPILLYNAGAR, ERNAKULAM DISTRICT. BY ADVS. C.A.NAVAS SRI.T.K.SASIKUMAR ## **RESPONDENTS:** 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, REVENUE DEPARTMENT, GOVERNMENT SECRETRIATE, THIRUVANANTHAPURAM-695001 2 THE DISTRICT COLLECTOR, COLLECTORATE, IDUKKI DISTRICT-685612 3 THE SPECIAL TAHSILDAR, THALUK OFFICE, DEVIKULAM-685612 4 THE VILLAGE OFFICER, MUNNAR VILLAGE, MUNNAR, IDUKKI DISTRICT-685612 BY ADV SRI.RANJITH THAMPAN,ADDL.ADVOCATE GENER **THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **W.P.(C).No.19125/2020** **2** ## **P.V.KUNHIKRISHNAN, J. ------------------------------W.P.(C).No.19125 of 2020** **---------------------------------------------Dated this the 28[th] day of July, 2021** ## **JUDGMENT** This writ petition is filed with following prayers: _i. To call for the records relating to Exts.P1 to P8 and to issue a writ of mandamus or any other appropriate writ direction or order directing and commanding the 4[th] respondent to issue possession certificate and location sketch to the petitioner, forthwith._ _ii. To issue a declaration that the petitioner is eligible to get possession certificate and location sketch forthwith in the light of clear title including the latest land tax receipt dated 15.06.2020 (Ext.P7) and any further delay is liable for damages._ _iii. to issue any other appropriate writ, direction or order to meet out justice in the facts and circumstances of this case._ ## 2. Short facts are like this: ## Petitioner's father, while conducting a Brahmin Hotel at **3** ## **W.P.(C).No.19125/2020** Munnar Town on lease basis during the year 1981, purchased that property having an extent of 10.30 cents comprised in Sy.No.62/34 of KDH Village (now Munnar) with Sy.No.62/3A by virtue of Ext.P1 sale deed. Subsequently the property was bequeathed to the petitioner by his father by means of Will bearing registration No.125/2001 of SRO Devikulam. According to the petitioner, he was paying tax regularly before the revenue authority and building tax also paid to the Panchayat concerned. Ext.P2 is the tax receipt. Ext.P3 is the property tax receipt issued by the Panchayat concerned. 2. The petitioner was conducting hotel in the premises till 1990. Because of some personal difficulties, the property was rented out to one Annamalai and he was conducting the hotel namely Sharavana Bhavan thereafter. According to the petitioner, he received Ext.P4 stop memo from the Village Officer. In Ext.P4 it is stated that there is illegal construction in the building and therefore, the construction should be stopped immediately. The petitioner approached the Village Office and submitted that he is not doing any additional work or any new construction. But the Village Officer again intimated the petitioner that he cannot do any work without **W.P.(C).No.19125/2020** **4** obtaining NOC from the District Collector. The petitioner approached this Court and as per the direction in Ext.P5 judgment, the District Collector issued Ext.P6 permission granting NOC for construction activities in the property of the petitioner. Thereafter the petitioner wanted some financial assistance from the Bank. The petitioner paid tax and Ext.P7 is the tax receipt. Thereafter the petitioner filed application for possession certificate and location sketch also. Ext.P8 is the application. When there is no response from the respondents, this writ petition is filed. 3. Heard the counsel for the petitioner and the Government Pleader. 4. The counsel for the petitioner submitted that the petitioner is in possession of the property and he is paying tax, as evident by Ext.P7, till 2020. The counsel for the petitioner also submitted that as per Ext.P6, the District Collector already granted permission to do reconstruction. The petitioner wants possession certificate and location sketch for availing loan from the Bank. The same is denied without any sufficient reason. 5. The Government Pleader submitted that the **5** ## **W.P.(C).No.19125/2020** property now in the possession of the petitioner is a government land. The Government Pleader takes me through the schedule of Ext.P1 in which the tenure of the property is mentioned as 'pandaravagapattam (Kanan Devan Concession)'. The Government Pleader submitted that after knowing that it is a government land, the petitioner is in possession of the property. In such circumstances, in the light of the specific bar in the Land Tax Act for accepting tax for government land, the authorities are not in a position to accept tax. 6. It is an admitted fact that the petitioner is in possession of the property. It is an admitted fact that the petitioner paid land tax till 2020, as evident by Ext.P7. It is also an admitted fact that the 2[nd] respondent granted NOC to the petitioner for construction activities in the property, as evident by Ext.P6. The petitioner wants to avail loan for which he wants possession certificate and location sketch. The contention of the Government Pleader is that the property now in the possession of the petitioner is a government land and the Government intend to take steps to recover the same. That is not a reason for refusing to accept tax. Mutation of **6** ## **W.P.(C).No.19125/2020** property and acceptance of tax will not by itself either create or extinguish title nor has it any presumptive value on title and it only enables the person in whose favour, mutation has been effected to pay land revenue in question **(Sawarni v. Inder Kaur and others [1996 (6) SCC 223]** and **Larson T. George v. State of Kerala [2019 (1) KLT 128])** . 7. In the light of the above principle, there can be a direction to issue possession certificate and location sketch to the properties of the petitioner subject to the proceedings, if any, initiated by the Government. In such circumstances, this writ petition is disposed in the following manner: 1. The 3[rd] respondent is directed to issue possession certificate and location sketch to the property of the petitioner and to accept tax from 2020 onwards. 2. The above exercise should be completed by the 3[rd] respondent within one month from the date of receipt of a copy of this judgment. 3. The acceptance of tax and issuance of possession certificate and location sketch to **W.P.(C).No.19125/2020** **7** the property of the petitioner are subject to the result of any proceedings which is intended to be initiated by the Government. JV Sd/- **P.V.KUNHIKRISHNAN JUDGE** **The term '3[rd] respondent' mentioned in Paragraph No.7(1) and 7(2) of the judgment dated 28.07.2021 in WP(C) 19125/2020 is corrected as '4[th] respondent' as per the order dated 24.09.2021 in I.A.02/2021 in WP(C) 19125/2020(M).** **sd/JOINT REGISTRAR** **8** ## **W.P.(C).No.19125/2020** ## **APPENDIX OF WP(C) 19125/2020** ## PETITIONER EXHIBITS |EXHIBIT P1|TRUE COPY OF THE SALE DEED| |---|---| ||NO.1983/1981 DATED 11.09.1981 OF SRO| ||DEVIKULAM.| |EXHIBIT P2|TRUE COPY OF TAX RECEIPT DATED| ||2212.2017 OF KDH VILLAGE.| |EXHIBIT P3|TRUE COPY OF THE PROPERTY TAX RECEIPT| ||DATED 11.05.2018 OF MUNNAR GRAMA| ||PANCHAYATH.| |EXHIBIT P4|TRUE COPY OF STOP MEMO DATED| ||22.11.2018 ISSUED BY THE VILLAGE| ||OFFICER.| |EXHIBIT P5|TRUE COPY OF JUDGMENT DATED 29.01.2019| ||IN W.P.(C)NO.41512/2018 OF THIS| ||HONOURABLE COURT.| |EXHIBIT P6|TRUE COPY OF THE ORDER NO.FILE| ||NO.DCIDK/11638/2019-C4 DATED| ||12.04.2019 OF THE DISTRICT COLLECTOR,| ||IDUKKI.| |EXHIBIT P7|TRUE COPY OF THE TAX RECEIPT DATED| ||15.06.2020.| |EXHIBIT P8|TRUE COPY OF THE APPLICATION DATED| ||20.08.2020.| |EXHIBIT P9|TRUE COPY OF THE APPLICATION DATED| ||02.09.2019.| |EXHIBIT P10|TRUE COPY OF THE APPLICATION DATED| ||02.09.2019.| |EXHIBIT P11|TRUE COPY OF THE REPORT OF VILLAGE| ||OFFICER DATED 04.09 .2019.|