High Court of KeralaSingle JudgeWrit petition disposed; directions to issue rev...

Rajesh T.C. v. State of Kerala and Others

Case / Petition Number:WP(C).No.6052 OF 2021(F)

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V
Judgment Date
2021-03-18
Court Decision / Holding
Writ petition disposed of with directions to the concerned respondents to forthwith issue revenue certificates (Possession Certificate, Location Sketch, ROR) in respect of the property covered under Ext.P1, and to remove any adverse endorsement on the tax receipt. The order explicitly states that these directions are subject to adjudication of title in a civil suit, if any, instituted by the State.
Final Disposition
Writ petition disposed; directions to issue revenue certificates forthwith; endorsement on tax receipt to be removed; subject to adjudication of title in civil suit.

Parties to the Case

Appellants / Petitioners

  • Rajesh T.C.

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, Collectorate, Idukki
  • The Tahsildar, Peermade Taluk, Idukki District
  • The Village Officer, Upputhara Village, Peermade Taluk, Idukki District

Legal Representation & Advocates

Counsels for Petitioners

  • • Adv. Sri. Biju C. Abraham

Counsels for Respondents

  • • Adv. Sri. Y. Jafar Khan, Government Pleader

Case Synopsis & Summary

The petitioner, Rajesh T.C., claims absolute ownership over 5.46 acres in Survey No.338/2747-62 at Peermade SRO, supported by Ext.P1 sale deed dated 23.12.2020 and Ext.P1(a) showing earlier transfers; mutation has been effected and tax payments have been made as per Ext.P2, though the tax receipt bears an endorsement that it is being accepted provisionally. The petitioner sought revenue certificates (Possession Certificate, Record of Rights, Location Sketch) and the removal of the provisional endorsement from Ext.P2, asserting that the Land Tax Act, 1961 does not authorize withholding such certificates against a private title. The 5th respondent rejected the request via Ext.P3 on the basis of Ext.P4 (GLR LR 210/15/PER-TCO) proceedings, which this Court had earlier examined in Ext.P5 (judgment dated 07.11.2018) as not sustainable against private title and as a remedy to initiate civil suits for title adjudication. The State contends the property is part of a larger plantation land exempted under Sec.81(1)(e) of the Kerala Land Reforms Act, with objections to fragmentation and non-exempt use. Relying on Ext.P5 and the Division Bench’s 2017 decision in W.A.Nos.564 & 612 of 2017, the court holds that such contentions may be raised at the appropriate time and that issuance of revenue certificates should not be foreclosed. The court ultimately directs issuance of the certificates forthwith, with a caveat reserving title adjudication in civil proceedings and ensuring the tax endorsement does not carry adverse implications.

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 he is the absolute owner evidenced by Ext.P1 and its chain of title; mutation and tax payments establish genuine possession. The endorsement on Ext.P2 tax receipt as 'provisionally accepted' is improper, and there is no lawful bar under the Land Tax Act, 1961 to issuing revenue certificates like Possession Certificate and ROR. Ext.P4 proceedings cannot bar issuance, since Ext.P5 (2018) held that Land Conservancy Act actions cannot defeat private title and the State should pursue civil remedies for title disputes. The Court should quash Ext.P3 and direct the 5th respondent to issue the necessary certificates, with final title adjudication left to civil action if required.

Contentions of Respondents

The State contends the property is part of a larger exempt plantation and that fragmented plots may be used for non-exempt purposes; thus, issuance of certificates can be resisted until title is adjudicated. Ext.P4 proceedings were previously set aside by the Court (Ext.P5), but the State contends that objections related to exemptions under the Kerala Land Reforms Act can be raised when a cause of action arises. The 2017 Division Bench decision in W.A.Nos.564 & 612 of 2017 was cited to justify deferring rights until actual use is established. The government maintains it can pursue civil suits and place proper conditions before issuing revenue records.

Cited Precedents (5)

Case NameCitationTreatmentExplanation
Devassia v. Sub Registrar2015(1) KLT 825PositiveHeld that KLR Act provisions do not bar transfer; supports entitlement to transfer and assessment of title consistent with issuance of certificates.
W.A. Nos. 564 & 612 of 2017W.A. Nos. 564 & 612 of 2017PositiveDivision Bench held that actual use for non-exempt purpose arises only on action; allows consideration of certificate issuance notwithstanding potential exemptions.
WPC No.40002/2016 and connected casesWPC No.40002/2016PositiveCourt held Land Conservancy Act proceedings cannot sustain against private title; civil suits are the remedy; supports certificate issuance while title matters proceed.
WPC No.4647/2019WPC No.4647/2019PositiveExhibit P6 judgment relied upon; supports the course of action favorable to issuing revenue records.
WPC No.13736/2020(N)WPC No.13736/2020(N)PositiveExhibit P7 judgment relied upon; reinforces proceedings toward title adjudication through civil channels while issuing certificates.

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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.6052 OF 2021(F)** ## **PETITIONER/S:** **RAJESH T.C., AGED 45 YEARS, S/O.CHELLAPPAN PILLAI, THIRUNELLIPARAMBIL, 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-695 001.**| |**2**|**THE STATE SPECIAL OFFICER AND COLLECTOR,**| ||**GOVERNMENT LAND RESUMPTION,**| ||**THIRUVANANTHAPURAM-695 001.**| |**3**|**THE DISTRICT COLLECTOR, IDUKKI DISTRICT,**| ||**COLLECTORATE, IDUKKI-685 603.**| |**4**|**THE TAHSILDAR, PEERMADE TALUK,**| ||**IDUKKI DISTRICT-685 538.**| |**5**|**THE VILLAGE OFFICER, UPPUTHARA VILLAGE,**| ||**PEERMADE TALUK, IDUKKI DISTRICT-685 505.**| ||**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.6052 OF 2021(F) 2** ## **JUDGMENT** The petitioner states that he is the absolute owner in title and possession of property having an extent of 5.46 Ares in survey No.338/2747-62 of Peermade SRO. The said property was acquired on the cover of Ext.P1 sale deed executed and registered on 23.12.2020. 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 title deed of the original owner and the same 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 contended 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 property ## **WP(C).No.6052 OF 2021(F) 3** covered under Ext.P1 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 contended 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. 3. I have heard Sri.Biju C. Abraham, the learned counsel appearing **WP(C).No.6052 OF 2021(F) 4** 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. 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 ## **WP(C).No.6052 OF 2021(F) 5** 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 petitioners-landowners would be actually using the lands in question for non-exempted 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 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 1[2015(1) KLT 825] ## **WP(C).No.6052 OF 2021(F) 6** 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 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 **WP(C).No.6052 OF 2021(F) 7** 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.6052 OF 2021(F) 8** ## **APPENDIX** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE SALE DEED NO.2625/2020 DATED 23.12.2020 OF PEERMADE SRO.** **EXHIBIT P1 (a) TRUE COPY OF PRIOR DEED BEARING NO.4100/1124 ME.** - **EXHIBIT P1 (b) TRUE COPY OF THE SALE DEED BEARING NO.552/2010 DATED 18.02.2010.** - **EXHIBIT P1 (c) TRUE COPY OF THE SETTLEMENT DEED BEARING NO.632/2017/I DATED 13.03.2017.** - **EXHIBIT P2 TRUE COPY OF THE TAX RECEIPT DATED 10.06.2020.** - **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:** **NIL** **//TRUE COPY// P.A.TO JUDGE**