High Court of KeralaSingle JudgePetition allowed

V. Vasantha v. State of Kerala and others

Case / Petition Number:W.P.(C). No.9306 of 2021
Neutral Citation:2025:KER:26506

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • VIJU ABRAHAM
Judgment Date
2025-03-27
Court Decision / Holding
The writ petition is allowed. Ext. P11 is set aside to the extent it directs issuing tax receipts with an endorsement regarding pendency of civil cases. There will be a direction to the 3rd and 4th respondents to ensure tax is received from the petitioner and the tax receipt is issued without any endorsement about pending civil cases.
Final Disposition
Petition allowed

Parties to the Case

Appellants / Petitioners

  • V. Vasantha

Respondents

  • State of Kerala represented by Secretary, Revenue Department, Secretariat, Thiruvananthapuram-695001
  • The District Collector, Thiruvananthapuram District, Collectorate, Civil Station Building, Thiruvananthapuram-695043
  • The Tahsildar, Neyyattinkara Taluk, Taluk Office, Hospital Junction, Neyyattinkara P.O, Thiruvananthapuram-695121
  • The Village Officer, Athiyannur Village, Athiyannur Village Office, Neyyattinkara P.O, Thiruvananthapuram-695123
  • Rahul Raj, S/O. Late Rajan, residing at Nettathottam, Laksham Veedu Colony, Pongil, Venpaak Desom, Athiyannoor Village, Neyyattinkara P.O, Thiruvananthapuram-695121
  • Renjith Raj (minor), represented by his brother Rahul Raj, S/O. Late Rajan, residing at Nettathottam, Laksham Veedu Colony, Pongil, Venpaak Desom, Athiyannoor Village, Neyyattinkara P.O, Thiruvananthapuram-695121
  • Seelamma alias Vasumathi, residing at Nettathottam, Laksham Veedu Colony, Pongil, Venpaak Desom, Athiyannoor Village, Neyyattinkara P.O, Thiruvananthapuram-695121
  • Hari alias Ramesh, residing at Nettathottam, Laksham Veedu Colony, Pongil, Venpaak Desom, Athiyannoor Village, Neyyattinkara P.O, Thiruvananthapuram-695121
  • Jinu, S/O. Janardhanan, residing at Nettathottam, Laksham Veedu Colony, Pongil, Venpaak Desom, Athiyannoor Village, Neyyattinkara P.O, Thiruvananthapuram-695121

Legal Representation & Advocates

Counsels for Petitioners

  • • Adv K. Rajesh Kannan
  • • Sunil T.G
  • • J. Krishnakumar (ADOOR) (K/731/2011)
  • • Syam K.P. (K/2179/2019)
  • • Nikita Nair C.S. (K/002018/2022)
  • • Subini P.C. (K/54/2025)
  • • P. Muhammed Shiyas (K/000798/2017)
  • • Ashish Gopal K.G. (K/001400/2018)

Counsels for Respondents

  • • Riyal Devassy (Government Pleader)

Case Synopsis & Summary

The petitioner, V. Vasantha, a 71-year-old senior citizen, seeks a direction to the 4th respondent to permit remittance of land tax in her name for two parcels of property in Athiyannoor village without endorsing on the tax receipt that civil cases are pending. She purchased 3 cents in old Survey No. 381/6 and Re Survey No. 852/16 (Ext. P1), and another extent of 2.65 Ares (Ext. P3); mutation was effected and tax receipts were issued (Exts. P2, P4). A civil suit, O.S. No. 25/2020 before the Principal Munsiff, Neyyattinkara, sought to restrain trespass and demolition of two sheds; interim orders directed status quo (Exts. P6–P9). Tax was accepted up to 24.12.2019, after which Ext. P11 directed the 4th respondent to accept tax but with an endorsement on receipts stating pendency of civil cases. The petitioner challenges Ext. P11 as contrary to the practice and relies on Gopalan K.A. v. State of Kerala (W.P.(C) No. 32180/2024), where a similar scenario directed issue of land tax receipts and revenue certificates without adverse endorsements. The Government Pleader confirms no civil court order prohibiting tax collection. The Court finds no basis for Ext. P11’s rider and holds that tax receipts may be issued without such endorsement. Ext. P11 is set aside to the extent it requires endorsement; respondents are to collect tax and issue receipts without the rider. The petition is allowed, consistent with the cited precedent and the petitioner’s status as a senior citizen.

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioner contends that tax receipts should reflect only the payment of land tax and not bear endorsements about pendency of civil cases. She relies on the principle established in Gopalan K.A. v. The State of Kerala, asserting that endorsements on tax receipts are unnecessary when there is no civil court order prohibiting tax collection. The petition argues that endorsing pendency creates practical difficulties in obtaining clear title and disrupts the tax remittance process for a senior citizen.

Contentions of Respondents

The respondents argue that Ext. P11 endorsement was a procedural safeguard in light of ongoing civil proceedings. They claim there is no explicit civil-court order directing non-collection of tax, and that endorsements are not mandatory where pending litigation does not bar tax receipt.

Cited Precedents (1)

Case NameCitationTreatmentExplanation
Gopalan K.A. v. The State of Kerala and othersW.P.(C). No.32180/2024PositiveThe Court relies on this Division Bench decision to hold that land tax receipts need not carry endorsements about pendency of civil cases in similar circumstances.

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 V. Vasantha 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.

2025:KER:26506 W.P.(C). No.9306 of 2021 **==> picture [57 x 57] intentionally omitted <==** : 1 : ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE VIJU ABRAHAM** **THURSDAY, THE 27[TH] DAY OF MARCH 2025 / 6TH CHAITHRA, 1947** **WP(C) NO. 9306 OF 2021** ## **PETITIONER:** **V.VASANTHA AGED 70 YEARS D/O. GNANAPRAKASHI, NETTATHOTTAM VEEDU, PONGIL, VENPAKAL DESOM, ATHIYANNOOR VILLAGE, NEYYATTINKARA, THIRUVANANTHAPURAM-695 524** ## **BY ADV K.RAJESH KANNAN** ## **RESPONDENTS:** - **1 STATE OF KERALA REPRESENTED BY SECRETARY, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001** - **2 THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM DISTRICT, COLLECTORATE, CIVIL STATION BUILDING, THIRUVANANTHAPURAM-695 043.** - **3 THE TAHSILDAR, NEYYATTINKARA TALUK, TALUK OFFICE, HOSPITAL JUNCTION, NEYYATTINKARA P.O, THIRUVANANTHAPURAM-695 121** |**4**|**THE VILLAGE OFFICER,**| |---|---| ||**ATHIYANNUR VILLAGE, ATHIYANNUR VILLAGE OFFICE,**| ||**NEYYATTINKARA, ATHIYANNUR P.O,**| ||**THIRUVANANTHAPURAM-695 123.**| 2025:KER:26506 **==> picture [57 x 57] intentionally omitted <==** W.P.(C). No.9306 of 2021 : 2 : - **5 RAHUL RAJ,** **S/O. LATE RAJAN, RESIDING AT NETTATHOTTAM, LAKSHAM VEEDU COLONY, PONGIL, VENPAKAL DESOM, ATHIYANNOOR VILLAGE, NEYYATTINKARA P.O, THIRUVANANTHAPURAM-695 121** **6 RENJITH RAJ (MINOR), REPRESENTED BY HIS BROTHER RAHUL RAJ, S/O. LATE RAJAN, RESIDING AT NETTATHOTTAM, LAKSHAM VEEDU COLONY, PONGIL, VENPAKAL DESOM, ATHIYANNOOR VILLAGE, NEYYATTINKARA P.O, THIRUVANANTHAPURAM-695 121** - **7 SEELAMMA ALIAS VASUMATHI,** **RESIDING AT NETTATHOTTAM, LAKSHAM VEEDU COLONY, PONGIL, VENPAKAL DESOM, ATHIYANNOOR VILLAGE, NEYYATTINKARA P.O, THIRUVANANTHAPURAM-695 121** - **8 HARI ALIAS RAMESH,** **RESIDING AT NETTATHOTTAM, LAKSHAM VEEDU COLONY, PONGIL, VENPAKAL DESOM, ATHIYANNOOR VILLAGE, NEYYATTINKARA P.O, THIRUVANANTHAPURAM-695 121** - **9 JINU,** **S/O. JANARDHANAN, RESIDING AT NETTATHOTTAM, LAKSHAM VEEDU COLONY, PONGIL, VENPAKAL DESOM, ATHIYANNOOR VILLAGE, NEYYATTINKARA P.O, THIRUVANANTHAPURAM-695 121** ## *** 10 BIJU,** **S/O. RABI, RESIDING AT NETTATHOTTAM, LAKSHAM VEEDU COLONY, PONGIL, VENPAKAL DESOM, ATHIYANNOOR VILLAGE, NEYYATTINKARA P.O, THIRUVANANTHAPURAM-695 121** (*10TH RESPONDENT IS DELETED FROM THE PARTY ARRAY AS PER ORDER DATED 27.3.2025) 2025:KER:26506 **==> picture [57 x 57] intentionally omitted <==** W.P.(C). No.9306 of 2021 : 3 : **BY ADVS. Sunil T.G J.KRISHNAKUMAR (ADOOR)(K/731/2011) SYAM K.P.(K/2179/2019) NIKITA NAIR C.S.(K/002018/2022) SUBINI P.C.(K/54/2025) P.MUHAMMED SHIYAS(K/000798/2017) ASHISH GOPAL K.G(K/001400/2018)** ## **OTHER PRESENT:** ## **GP- RIYAL DEVASSY** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON** **27.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** 2025:KER:26506 **==> picture [57 x 57] intentionally omitted <==** W.P.(C). No.9306 of 2021 : 4 : ## **VIJU ABRAHAM, J.** - - - - - - - - - - - - - - - - - - - - - - - - - - ## **W.P.(C) No.9306 of 2021** - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27[th] day of March, 2025 ## **JUDGMENT** The petitioner has approached this Court seeking a direction to the 4[th] respondent to permit the petitioner to remit the land tax as evidenced in Ext.P2 in the name of the petitioner without making any endorsement in the land tax receipt that cases are pending. 2. The petitioner is a senior citizen lady aged 71 years. She has purchased 3 cents of property in old Survey No.381/6 and ReSurvey No.852/16 of Athiyannoor village, Neyyattinkara Taluk, Thiruvananthapuram District as per Ext.P1 sale deed. Mutation was effected and the land tax was received from the petitioner as evident from Ext.P2. The petitioner has also purchased another extent of land having 2.65 Ares as per Ext.P3, for which also, tax was received as evident from Ext.P4 tax receipt. When there was an attempt on the part of the father of respondents 5 and 6 namely late Mr. Rajan along with defendants 7 to 10 to demolish the **==> picture [57 x 57] intentionally omitted <==** 2025:KER:26506 W.P.(C). No.9306 of 2021 : 5 : compound walls with an intention to widen the road and pathway which runs through the eastern side of the said properties covered in Exts.P1 and P3 deeds, a suit was filed as O.S. No.25/2020 before the Principal Munsiff's Court, Neyyattinkara for permanent prohibitory injunction restraining the respondents 7 to 10 and late Rajan from trespassing into the properties. Ext.P6 interim injunction was also granted. In violation of Ext.P6, the defendants therein forcefully entered in to the property and constructed two sheds. Against which a petition was filed alleging violation of the orders of injunction and by Ext.P7 order the Court issued direction to respondents 7 to 10 and late Mr. Rajan to restore the status quo of the property by demolishing the sheds within a period of 10 days. Ext.P8 is the written statement filed wherein no contention was raised regarding the title of the defendant over the property, but contended that Ext.P1 sale deed is a sham document. Later Ext.P9 order was issued appointing an Advocate Commissioner to see that the execution of the order covered by Ext.P7 is complied with. While so, to the surprise of the petitioner, the tax was accepted only till 24.12.2019. Thereupon Ext.P10 request was 2025:KER:26506 **==> picture [57 x 57] intentionally omitted <==** W.P.(C). No.9306 of 2021 : 6 : submitted by the petitioner and Ext.P11 order was issued by the 3[rd] respondent directing the 4[th] respondent to accept tax from the petitioner, but directed that the tax receipt shall be issued only after endorsing on the receipt regarding the pendency of the cases before the court. The said direction to make such endorsement in the tax receipt is under challenge in this writ petition. 3. The petitioner relies on the judgment of the Division Bench of this Court in _**Gopalan K.A. v. The State of Kerala and others (W.P.(C) No.32180/2024)**_ wherein in similar circumstances this Court has directed to issue land tax receipt and revenue certificates without making any adverse endorsements. 4. Heard the learned Government Pleader also. 5. Admittedly tax was received from the petitioner till 24.12.2019. Thereafter also a decision was taken as per Ext.P11 to accept tax, but with a further direction that in the tax receipt there shall be an endorsement regarding the pendency of civil cases. There is no order from the civil court directing the authorities not to accept tax from the petitioner. Therefore, I find no reason why a direction was issued in the nature of Ext.P11 to accept tax with a 2025:KER:26506 **==> picture [57 x 57] intentionally omitted <==** W.P.(C). No.9306 of 2021 : 7 : rider that an endorsement in the tax receipt is to be made regarding the pendency of civil cases. In view of the above facts and circumstances, the above writ petition is allowed. Ext.P11 is set aside to the extent it directs to issue tax receipt after endorsing on the receipt regarding the pendency of the civil cases. There will be direction to respondents 3 and 4 to see that tax is received from the petitioner and the tax receipt is issued without any such endorsement regarding any pending cases as directed in Ext.P11. Sd/- **VIJU ABRAHAM JUDGE** sm/ 2025:KER:26506 **==> picture [57 x 57] intentionally omitted <==** W.P.(C). No.9306 of 2021 : 8 : ## **APPENDIX OF WP(C) 9306/2021** ## **PETITIONER EXHIBITS** **EXHIBIT P1** **TRUE COPY OF THE SALE DEED NO. 3634/2006 DATED 24.11.2006.** **EXHIBIT P2 TRUE COPY OF THE TAX RECEIPT DATED 24.12.2019 ISSUED FROM VILLAGE OFFICE, ATHIYANNOOR IN THE NAME OF THE PETITIONER.** **EXHIBIT P3 TRUE COPY OF THE SETTLEMENT DEED NO. 360/2015 DATED 12.2.2015.** **EXHIBIT P4 TRUE COPY OF THE TAX RECEIPT DATED 24.12.2019 ISSUED FROM THE VILLAGE OFFICE, ATHIYANNOOR IN THE NAME OF A.S. SARATH KUMAR.** - **EXHIBIT P5 TRUE COPY OF THE PLAINT IN O.S. NO. 25/2020 ON THE FILE OF THE HON'BLE MUNSIFF COURT, NEYYATTINKARA.** - **EXHIBIT P6 TRUE COPY OF THE ORDER DATED 9.1.2020 IN I.A. NO. 1/2020 IN O.S. NO. 25/2020 PASSED BY THE PRINCIPAL MUNSIFF'S COURT, NEYYATTINKARA.** - **EXHIBIT P7 TRUE COPY OF THE ORDER DATED 16.6.2020 IN I.A NO. 5/2020 IN O.S. NO. 25/2020 PASSED BY THE PRINCIPAL MUNSIFF'S COURT, NEYYATTINKARA.** **EXHIBIT P8 TRUE COPY OF THE WRITTEN STATEMENT DATED 14.10.2020 FILED BY THE PARENTS OF THE RESPONDENTS 5 AND 6 IN O.S. NO. 25/2020 ON THE FILE OF PRINCIPAL MUNSIFF'S COURT, NEYYATTINKARA.** 2025:KER:26506 **==> picture [57 x 57] intentionally omitted <==** W.P.(C). No.9306 of 2021 : 9 : **EXHIBIT P9 TRUE COPY OF THE ORDER DATED 15.10.2020 IN I.A. NO.8/2020 AND I.A. NO. 10/2020 IN O.S. NO. 25/2020 PASSED BY THE PRINCIPAL MUNSIFF'S COURT, NEYYATTINKARA.** **EXHIBIT P10 TRUE COPY OF REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED FEBRUVARY 2021.** **EXHIBIT P11 TRUE COPY OF COMMUNICATION NO. G1/4397/2021 DATED 17.3.2021 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT.**