High Court of KeralaSingle JudgeWrit petition allowed.

Shaji v. The Tahsildar Chirayankeezhu, Taluk Office, Chirayankeezhu and Village Officer, Attingal

Case / Petition Number:WP(C) No.4802/2017

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • P. V. Kunhikrishnan
Judgment Date
2021-07-08
Court Decision / Holding
The writ petition is allowed. The first and second respondents are directed to mutate Ext.P1 property in the petitioner’s name in the revenue records and accept basic tax for Ext.P1 property within one month, from the date of receipt of a copy of this judgment. The mutation and tax acceptance are to be subject to the outcome of the Vigilance department inquiry and the civil court proceedings in the pending suit.
Final Disposition
Writ petition allowed.

Parties to the Case

Appellants / Petitioners

  • Shaji, S/o Purushothaman, Shaji Cottage, M.P.11/400, Mudakkal, Poovanathumoodu, Elamba P.O, Chirayankeezhu, Thiruvananthapuram

Respondents

  • The Tahsildar Chirayankeezhu, Taluk Office, Chirayankeezhu, Thiruvananthapuram
  • Village Officer, Village Office, Attingal, Thiruvananthapuram

Legal Representation & Advocates

Counsels for Petitioners

  • • Sri V. M. Krishnakumar

Counsels for Respondents

  • • Smti. Mable C. Kurian, Government Pleader

Case Synopsis & Summary

Shaji, the petitioner in WP(C) No.4802/2017, seeks mutation of Ext.P1 property (sale deed No. 276/2016 dated 29.01.2016) in the revenue records and corresponding basic tax payment in his name. He claims possession of 50 cents of land in Survey Nos. 1237/1239, Attingal village, acquired through purchase from Smt. Sreerekha Vinu, who derived rights from a registered settlement deed (No.2124/2012). Mutation was blocked following a note that there is pendency of Civil OS.40/2015 before the Sub Court Attingal and a Vigilance case concerning the extent/alteration of the property. Respondents contend that the Thandapper records show an alteration (original 40 cents to 50 cents) and that the total area in Sale Deed No. 276/16 is 20.23 Ares, with only 40 cents available for mutation, and that a complaint to the Police Vigilance and Anti-Corruption Bureau is under investigation; a civil suit (OS.40/2015) is pending. The petitioner relies on established jurisprudence that mutation and tax payment do not create or extinguish title and do not confer presumptive title, citing Larson T. George v. State of Kerala and other authorities. The court determines that denial of tax cannot stand merely due to ongoing proceedings, and that mutation can be effected subject to pending investigations and suit. The writ petition is allowed by directing mutation and tax acceptance within one month, subject to Vigilance inquiry and civil suit outcomes.

Legal Doctrines & Maxims

  • Mutation of property and acceptance of land tax does not by itself create or extinguish title, nor does it have presumptive value on title; it enables payment of land revenue.
  • There is no automatic transfer of title by mutation; administrative acts do not determine ownership.

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioner argued that mutation and payment of basic tax are administrative acts that do not necessarily affect or determine title. He contended that there is no legal bar to mutating Ext.P1, despite pendency of Civil OS.40/2015 and Vigilance proceedings, and relied on precedents stating that mutation does not confer or extinguish title but only allows tax payment; he urged the court to mandamus mutation in his name and acceptance of tax to avoid coercive consequences and to maintain legality pending the other proceedings.

Contentions of Respondents

The respondent1 stated that the Thandapper records show alterations from 40 cents to 50 cents and that the total area in the sale deed (20.23 Ares) exceeds the mutatable area (40 cents); impending Vigilance inquiry and Civil Suit OS.40/2015 preclude mutation for the entire area. They argued that mutation cannot bypass due process and ongoing investigations.

Cited Precedents (3)

Case NameCitationTreatmentExplanation
Larson T. George v. State of Kerala2019(1)KLT 128PositiveCited to support the principle that mutation and payment of tax do not create or extinguish title and have no presumptive value on title.
Sawarni Vs. Inder Kaur and others1996(6) SCC 223PositiveUsed to reinforce that mutation is not a title-determining act.
Sudan K.K. and Others v. State of Kerala and Others2013(4)KLT 563PositiveCited as authority for the non-determinative effect of mutation on title.

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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 P.V.KUNHIKRISHNAN THURSDAY, THE 8[TH] DAY OF JULY 2021 / 17TH ASHADHA, 1943** **WP(C) NO. 4802 OF 2017** ## **PETITIONER :** SHAJI AGED 46 YEARS S/O.PURUSHOTHAMAN, SHAJI COTTAGE, M.P.11/400, MUDAKKAL, POOVANATHUMOODU, ELAMBA P.O, CHIRAYANKEEZHU, THIRUVANANTHAPURAM BY ADV SRI.V.M.KRISHNAKUMAR ## **RESPONDENTS:** 1 THE TAHSILDAR CHIRAYANKEEZHU, TALUK OFFICE, CHIRAYANKEEZHU, THIRUVANANTHAPURAM, PIN 695304 2 VILLAGE OFFICER VILLAGE OFFICE, ATTINGAL, THIRUVANANTHAPURAM, PIN695101 BY ADV.SMT. MABLE C. KURIAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO.4802/2017 2 ## **P.V.KUNHIKRISHNAN, J** **------------------------------W.P.(C)No.4802 of 2017 -------------------------------Dated this the 08[th ] day of July 2021** ## **JUDGMENT** **According to the petitioner, he is in possession of 50 cents of land in survey No.1237 and 1239 of Attingal village, which he obtained as per Ext.P1 sale deed. The petitioner obtained the said property from Smt.Sreerekha Vinu and Sreerekha Vinu obtained the said property from her mother Thulasi Bhai as per registered settlement deed No.2124/2012. According to the petitioner, Sreerekha had mutated the property and the basic land tax for the property is paid by her. Ext.P2 is the basic tax receipt. After the purchase of the property by the petitioner, petitioner had filed an application for mutating the property in the revenue records in his name. Ext.P3 is the receipt issued by the Village** WP(C) NO.4802/2017 3 **Officer accepting the fee for effecting mutation of the property on the basis of Ext.P1 sale deed. There was no response from the authorities. Ultimately the office of the 1[st] respondent, as per Ext.P4 letter, informed that the mutation is not effected because of the pendancy of a civil suit as OS.40/2015 before the Sub Court Attingal. It is also stated that there is a vigilance case pending regarding the extend of the property. According to the petitioner the aforesaid suit was filed by one Mr.Sunilkukar alleging that the petitioner's seller Smt.Sreerekha Vinu is liable to pay a sum of Rs.40 lakhs to him. In the aforesaid suit an application for attachment before judgment was filed and according to the petitioner, the same was dismissed as per Ext.P5. The learned counsel submitted that, the reason in Ext.P4 for not accepting the tax is unsustainable in the light of Exts.P6 and P7 judgments. Therefore, this writ petition is filed with the following prayers;** WP(C) NO.4802/2017 **==> picture [8 x 9] intentionally omitted <==** _“i. Issue a writ in the nature of mandamus commanding the respondents 1 and 2 to effect mutation of Ext.P1 property in the name of the petitioner in the revenue records within such time as may be fixed by this Hon'ble Court and accept basic tax from the petitioner for Ext.P1 property._ _ii) Issue such other orders, writs or directions as are deemed fit by this Hon'ble court._ _iii) award cost of this proceedings to the petitioners.”_ ## 2. **The 1[st] respondent filed a statement** ## **before this Court. The relevant paragraph of the** ## **statement is extracted hereunder;** _“4. On perusal of the village records, it was noticed that the area recorded in Thandapper 3076 was altered by someone. Original area consist in Thandapper 3073 in both of the above Survey numbers is 40 cents and it was altered to 50 cents and there by a total of 10 cents of land were added in Thandapper No.3073 without any competent order from the concerned authorities. Thereafter the same area was carried over to Thandapper No.15126. Here in this case the total area as per Sale Deed No.276/16 is 20.23 Ares (8.90 Ares in Survey 1237 and 11.33 Area in Survey 1239). But the actual area available for mutation is only 40 cents. Therefore mutation_ WP(C) NO.4802/2017 5 _cannot be carried out for the total area of 20.23 Ares. Moreover, someone has filed complaint before the Police Vigilance and Anti-corruption Bureau with regard to the alteration of Thandapper 15126 and a case has been registered and the same is under investigation. Moreover Original Suit No.40/2015 is pending before the Hon'ble Sub Court, Attingal with regard to the transfer of property comprised in Survey No.1237 and 1239 of Attingal Village.”_ ## **3. Heard the learned counsel appearing for** **the petitioner and the learned Government Pleader.** **4. It is true that there is some case pending before the Vigilance and Anti-corruption Bureau regarding the alteration of Thandapper. It may also be correct that a suit is pending before the civil court. These are not matters for denying the petitioner to pay tax based on Ext.P1. Admittedly, the petitioner is in possession of the property. In such circumstances, the denial on the part of the respondents in accepting land tax cannot be accepted. It is settled by several decisions of** WP(C) NO.4802/2017 6 **this Court and Apex court that mutation of 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 enable the person in whose favour the mutation has been effected to pay land revenue in question,** _**Larson T.George v. State of Kerala[2019(1)KLT 128], Sawarni Vs. Inder Kaur and others [1996(6) SCC 223] Sudan K.K. and Others v. State of Kerala and Others[2013(4)KLT 563]**_ **5. In the light of the above principle, according to me, the respondents can be directed to accept the tax subject to the Vigilance case pending before the authorities and subject to the suit if any.** **6. Therefore, this Writ petition is allowed in the following manner;** **i) The respondent Nos.1 and 2 are directed to effect the mutation of Ext.P1 property in the name of the petitioner in the revenue records and accept the tax from the petitioner for Ext.P1** WP(C) NO.4802/2017 7 **property as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment.** **ii) I make it clear that, the above acceptance of tax and the mutation will be subject to the result of the enquiry by the Vigilance department and by the civil court in the pending suit.** Sd/- **P.V.KUNHIKRISHNAN JUDGE** **DM** WP(C) NO.4802/2017 8 ## **APPENDIX OF WP(C) 4802/2017** ## **PETITIONER'S EXHIBITS:** - EXHIBIT P1 TRUE COPY OF THE SALE DEED NO. 276/2016 DATED 29.01.2016 - EXHIBIT P2 TRUE COPY OF THE BASIC TAX RECEIPT DATED 06.04.2015 - EXHIBIT P3 TRUE COPY OF THE RECEIPT ISSUED BY THE VILLAGE OFFIER DATED 08.02.2016 FEE FOR EFFECTING THE MUTATION OF THE PROPERTY ON THE BASIS OF EXT P1 SALE DEED - EXHIBIT P4 TRUE COPY OF THE LETTER OF THE 1ST RESPONDENT DATED 19.01.2017 - EXHIBIT P5 TRUE COPY OF THE ORDER OF THE SUB JUDGE ATTINGAL IN IA.NO. 841/2015 IN OS.NO. 40/2015 DATED 09.07.2015 - EXHIBIT P6 TRUE COPY OF DECISION REPORTED IN 2009 (2) KHC 602 - EXHIBIT P7 TRUE COPY OF DECISION REPORTED IN 2013 (4) KHC 201. ## **RESPONDENTS EXHIBITS:** NIL //TRUE COPY// PA TO JUDGE