High Court of KeralaSingle JudgeWrit petitions allowed; refunds ordered; no costs.

W.P.(C) Nos. 5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021

Case / Petition Number:W.P.(C) Nos. 5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • T.R.RAVI
Judgment Date
2022-04-05
Court Decision / Holding
The writ petitions are allowed. The petitioners are entitled to refunds of the amounts remitted due to the circular being unconstitutional. The Court directs refunds within two months from the date of receipt of a copy of the judgment: in WP5449 the petitioner is directed to refund 20% of the fair value of land as per Ext.P8 (already remitted); in WP26888 ₹2,28,540; in WP26901 ₹11,15,100; in WP27836 ₹5,61,561; in WP28181 ₹8,83,500; and in WP29995 ₹51,922. There is no order as to costs.
Final Disposition
Writ petitions allowed; refunds ordered; no costs.

Parties to the Case

Appellants / Petitioners

  • Jaganadhan
  • Amina P.M.
  • Georgie Alexander
  • A.V. Bhanumathi
  • Joy John
  • Nitha

Respondents

  • State of Kerala represented by Secretary to Government, Department of Revenue
  • District Collector, Kozhikode
  • Revenue Divisional Officer, Vatakara
  • Tahsildar, Vatakara
  • Village Officer, Nadakuthazha, Vatakara
  • Renjith, SPL.G.P. (Counsel for Respondents)
  • Revenue Divisional Officer, Perinthalmanna
  • Additional Tahsildar (LR), Perinthalmanna
  • Village Officer, Vadakkangara, Perinthalmanna
  • Agricultural Officer, Krishi Bhavan, Makka Rampamba
  • Local Level Monitoring Committee, Makka Rampamba Gram Panchayat
  • Secretary, Makka Rampamba Gram Panchayat
  • State of Kerala represented by Principal Secretary, Department of Revenue

Legal Representation & Advocates

Counsels for Petitioners

  • • K. Mohanakannan
  • • T.V. Neema
  • • P. Sathisan
  • • Dona Augustine
  • • Athul Rajesh
  • • V.N. Haridas
  • • Saifudeen T.S
  • • M. Manu
  • • C. Ajith Kumar
  • • Rajeevu L.G.
  • • A.R. Pravitha
  • • H. Praveen
  • • C.A. Chacko
  • • C.M. Charisma
  • • Alekh Thomas
  • • V.R. Babu

Counsels for Respondents

  • • Renjith (SPL.G.P.)

Case Synopsis & Summary

Common issue across these writ petitions is the validity of the Circular fixing a cutoff date for applications seeking permission to use unnotified paddy land for other purposes under the Conservation of Paddy Land and Wetland Act, 2008 as amended by Section 27A. The Government introduced Section 27A to permit user of unnotified land for other purposes on payment of a fee, and on 25 July 2021 issued a Circular fixing a cutoff date for applications. The Circular was challenged, and a Division Bench of this Court held it unconstitutional in Baby v. District Collector. Petitioners across six writ petitions had paid the demanded sums based on the Circular and interim orders. The State argued that payment was voluntary and valid when made; refunds should not be ordered. The Supreme Court has repeatedly held that where a levy or fee is declared unconstitutional, the person from whom it was collected is entitled to refunds, whether in suit or under Article 226. Based on this jurisprudence, the Kerala High Court holds that the petitioners are entitled to refunds. The Court accordingly directs refunds of amounts remitted by the petitioners within two months from the date of this judgment and, in the case of W.P.5449, 20% of the fair value was directed to be paid earlier; no costs. The decision clarifies that relief is grounded in constitutional droit to refund, not merely the circular’s invalidity.

Provisions of Law Cited

Conservation of Paddy Land and Wetland Act, 2008 – Section 27AConstitution of India – Article 226

Legal Doctrines & Maxims

  • Refund of illegally collected amounts when a levy is declared unconstitutional (as per Supreme Court jurisprudence)
  • Doctrine of refund under unconstitutional levy as established by Mahabir Kishore v. State of Madhya Pradesh (1989) 4 SCC 1
  • Hmm Limited & Anr. v. Administrator, Bangalore City Corporation (1989) 4 SCC 640
  • Salonah Tea Company Ltd. v. Superintendent of Taxes Nowgong & Ors. (1988) 1 SCC 401
  • U.P. Pollution Control Board & Ors. v. Kanoria Industrial Ltd. & Anr. (2001) 2 SCC 549

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioners contended that the Circular fixing a cutoff date for applications under the Conservation of Paddy Land and Wetland Act, 2008 was issued in 2021 and subsequently held unconstitutional in Baby v. District Collector. They paid the demanded fees relying on the Circular and interim orders of this Court. They argued that the levy/fee was unconstitutional and, as such, they are entitled to refunds under established Supreme Court jurisprudence which allows refunds of illegally collected sums even when the payment was voluntary. They urged refunds of amounts remitted by each petitioner (including the interim payment in WP5449) with appropriate directions for repayment within a short timeframe. The petitioners relied on the principle that government actions leading to unconstitutional levies should not unjustly enrich the State at the expense of citizens who acted in good faith.

Contentions of Respondents

The State Respondents defended the circular as valid at the time payments were made; they argued the sums were voluntary and not liable to refund simply because the later order declared the circular unconstitutional. They relied on the need to balance administrative acts with the financial interests of the State and contended that refunds should be barred where the payment occurred before the unconstitutionality was settled. They argued against retroactive refunds and stressed that the petitioners had not established a legal entitlement to restitution beyond the later judicial declaration.

Cited Precedents (5)

Case NameCitationTreatmentExplanation
Baby v. District Collector2021 (6) KLT 316Mentioned OnlyCited to note the earlier Kerala High Court position that the Circular was unconstitutional; the present relief is anchored in Supreme Court refund jurisprudence rather than Baby.
Mahabir Kishore & Ors. v. State of Madhya Pradesh(1989) 4 SCC 1PositiveSupreme Court held that refunds are due where a levy is unconstitutional.
Hmm Limited & Anr. v. Administrator, Bangalore City Corporation(1989) 4 SCC 640PositiveSupport for refund of illegally collected sums under unconstitutional levies.
Salonah Tea Company Ltd. v. Superintendent of Taxes Nowgong & Ors.(1988) 1 SCC 401PositiveRefund principle for unlawful tax/fee collection recognized by Supreme Court.
U.P. Pollution Control Board & Ors. v. Kanoria Industrial Ltd. & Anr.(2001) 2 SCC 549PositiveAffirms refund rights under unconstitutional levies under Supreme Court doctrine.

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Extracted Judgment Text

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W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 1 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE T.R.RAVI** **TUESDAY, THE 5[TH] DAY OF APRIL 2022 / 15TH CHAITHRA, 1944** ## **WP(C) NO. 5449 OF 2019** ## **PETITIONER:** JAGANADHAN, AGED 68 YEARS, S/O RAMAN, THOTTOLI HOUSE, PUTHUPANAM P.O. VATAKARA, KOZHIKODE DISTRICT BY ADVS. SRI K.MOHANAKANNAN SMT.T.V.NEEMA ## **RESPONDENTS:** 1 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 DISTRICT COLLECTOR, KOZHIKODE 673 001. 3 REVENUE DIVISIONAL OFFICER VATAKARA, KOZHIKODE 673 101 4 THAHASILDAR, VATAKARA, KOZHIKODE DISTRICT 5 VILLAGE OFFICER, NADAKUTHAZHA VILLAGE, VATAKARA, KOZHIKODE SRI. RENJITH, SPL. GP. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05.04.2022, ALONG WITH WP(C).26888/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 2 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE T.R.RAVI** **TUESDAY, THE 5[TH] DAY OF APRIL 2022 / 15TH CHAITHRA, 1944 WP(C) NO. 26888 OF 2021** ## **PETITIONER:** AMINA P.M. AGED 74 YEARS, W/O. KUTTY HASSAN, MADATHIL HOUSE, KACHINIKKAD, VADAKKANGARA VILLAGE, MAKKARAPARAMBA, MALAPPURAM, KERALA-676 507, REPRESENTED BY HER POWER OF ATTORNEY HOLDER V.SASIDHARAN NAIR, AGED 63 YEARS, S/O. LATE P.VELAYUDHAN THAMBI, KAVALAMPILLY HOUSE, PARADISE ROAD, VYTTILA, ERNAKULAM, KERALA-682 019 BY ADVS. SRI P.SATHISAN MS.DONA AUGUSTINE SRI ATHUL RAJESH ## **RESPONDENTS:** 1 THE REVENUE DIVISIONAL OFFICER OFFICE OF THE SUB COLLECTOR, NEAR MINI CIVIL STATION, PERINTHALMANNA P.O., MALAPPURAM DISTRICT, KERALA-679 322 2 THE ADDITIONAL TAHSILDAR (LAND RECORDS), TALUK OFFICE, PERINTHALMANNA P.O., MALAPPURAM DISTRICT, KERALA-679 322 3 THE VILLAGE OFFICER, VADAKKANGARA VILLAGE, PERINTHALMANNA P.O., MALAPPURAM -679 322 4 THE AGRICULTURAL OFFICER, KRISHI BHAVAN, MAKKARAPARAMBA, PERINTHALMANNA P.O., MALAPPURAM -679 322 W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 3 5 LOCAL LEVEL MONITORING COMMITTEE, MAKKARAPARAMBA GRAMA PANCHAYAT, PERINTHALMANNA P.O., MALAPPURAM -679 322 REPRESENTED BY ITS CONVENER 6 THE SECRETARY, MAKKARAPARAMBA GRAMA PANCHAYAT, PERINTHALMANNA P.O., MALAPPURAM DISTRICT -679 322 7 STATE OF KERALA, REPRESENTED BY PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE, GOVT. SECRETARIAT, THIRUVANANTHAPURAM P.O., PIN-695 001 BY ADV C.A.CHACKO SRI.RENJITH, SPL.G.P. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05.04.2022, ALONG WITH WP(C).5449/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 4 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE T.R.RAVI** **TUESDAY, THE 5[TH] DAY OF APRIL 2022 / 15TH CHAITHRA, 1944 WP(C) NO. 26901 OF 2021** ## **PETITIONER:** GEORGIE ALEXANDER AGED 67 YEARS S/O. MR.ALEXANDER, "MELEL", AANCHUMURI LANE, P.O.THAMMANAM, COCHIN-682032. BY ADVS. SRI V.N.HARIDAS SRI SAIFUDEEN T.S SRI M.MANU ## **RESPONDENTS:** 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF AGRICULTURE, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE DISTRICT COLLECTOR COLLECTORATE, KAKKANAD, ERNAKULAM-682030. 3 THE REVENUE DIVISIONAL OFFICER RD OFFICE, FIRST FLOOR, K.B.JACOB ROAD, KOCHI-682001. SRI.RENJITH, SPL.G.P. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05.04.2022, ALONG WITH WP(C).5449/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 5 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE T.R.RAVI** **TUESDAY, THE 5[TH] DAY OF APRIL 2022 / 15TH CHAITHRA, 1944** **WP(C) NO. 27836 OF 2021** ## **PETITIONER:** A.V.BHANUMATHI W/O.GOPALAN K.T., 'ANJANA', KOZHUMMAL (P.O.), KANNUR - 670 521. BY ADVS. SRI C.AJITH KUMAR SRI RAJEEVU L.G. ## **RESPONDENTS:** 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, PUBLIC OFFICE BUILDINGS, THIRUVANANTHAPURAM - 695 001. 2 THE DISTRICT COLLECTOR COLLECTORATE, N.H.66, THAVAKKARA, KANNUR - 670 002. 3 THE REVENUE DIVISIONAL OFFICER REVENUE DIVISIONAL OFFICE, COURT ROAD, TALIPARAMBA - 670 141. 4 THE TAHSILDAR TALUK OFFICE, PAYYANNUR, PIN - 670 307. 5 THE VILLAGE OFFICER VILLAGE OFFICE, PAYYANNUR - 670 307. SRI.RENJITH, SPL.G.P. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05.04.2022, ALONG WITH WP(C).5449/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 6 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE T.R.RAVI** **TUESDAY, THE 5[TH] DAY OF APRIL 2022 / 15TH CHAITHRA, 1944 WP(C) NO. 28181 OF 2021** ## **PETITIONER:** JOY JOHN AGED 62 YEARS, S/O. JOHN P.J, POOVAN HOUSE, MARKET P.O, MUVATTUPUZHA, ERNAKULAM DISTRICT. BY ADVS. MS.A.R.PRAVITHA SRI H.PRAVEEN (KOTTARAKARA) ## **RESPONDENTS:** 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, THIRUVANANTHAPURAM 695 001 2 COMMISSIONER, LAND REVENUE, OFFICE OF THE COMMISSIONER OF LAND REVENUE, PUBLIC OFFICE BUILDING, MUSEUM ROAD, OPPOSITE ZOO, VIKHAS BHAVAN P.O, THIRUVANANTHAPURAM 695 033 3 REVENUE DIVISIONAL OFFICER GROUND FLOOR, PATTIMATTOM-MUVATTUPUZHA ROAD, MUVATTUPUZHA ROAD, MUVATTUPUZHA 686 673 4 TAHSILDAR (LR) TALUK OFFICE, MOOVATTUPUZHA 686 673 5 SUB TREASURY OFFICER VAZHAPPILLI, MUDAVOOR P.O, MOOVATTUPUZHA 686 669 SRI.RENJITH, SPL.G.P. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05.04.2022, ALONG WITH WP(C).5449/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 7 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE T.R.RAVI** **TUESDAY, THE 5[TH] DAY OF APRIL 2022 / 15TH CHAITHRA, 1944 WP(C) NO. 29995 OF 2021** ## **PETITIONER:** NITHA AGED 39 YEARS, W/O.SAJITHKUMAR, ILLIKKAL HOUSE, KAACHERI DESOM, NADATHARA VILLAGE, THRISSUR - 680 005. BY ADVS. SRI C.A.CHACKO SMT.C.M.CHARISMA SRI ALEKH THOMAS SRI V.R.BABU ## **RESPONDENT:** REVENUE DIVISIONAL OFFICER REVENUE DIVISIONAL OFFICE, CIVIL STATION, AYYANTHOLE, THRISSUR, PIN- 680 003. SRI.RENJITH, SPL.G.P. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05.04.2022, ALONG WITH WP(C).5449/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 8 ## **T.R.RAVI, J.** ## **----------------------------W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021** **--------------------------------------------Dated this the 5[th] day of April, 2022** ## **JUDGMENT** A common issue arises in all these writ petitions and hence they are being heard and disposed of together. 2. The Government of Kerala amended the Conservation of Paddy Land and Wetland Act, 2008 by introducing Section 27A, whereby applications for user of unnotified land for other purposes was permitted. A fee was prescribed for granting permission for such user. On 25.7.2021, the Government issued a Circular whereby a cut off date was fixed for applications seeking permissions for user of unnotified lands for other purposes. The Circular was challenged before this Court and a Division Bench of this Court in its judgment in **Baby v. District Collector [2021 (6) KLT 316** ] held that the Circular was unconstitutional. This Court held that when the State Government intended to classify and exclude farmers holding upto 25 cents of unnotified paddy land from payment of fee/charge for utilisation of the same for W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 9 other purposes, there cannot be a further reclassification based on date of submission of the application. The petitioners are all persons from whom fee has been collected which they are otherwise not liable to pay, solely based on the Circular which has been held to be unconstitutional. In W.P.(C)No.5449 of 2019, the petitioner paid the amount based on interim order issued by this Court on 4.4.2019 wherein this Court had clearly stated that if the petitioner ultimately succeeds in the writ petition, he will be entitled to refund of the amount. The petitioners in all these cases claim refund of the amounts which have been collected from them illegally based on the Circular which has been held to be unconstitutional. 3. Heard learned counsel for the petitioners and learned Special Government Pleader for the respondents/State. 4. The Special Government Pleader appearing for the State defended the action stating that at the time when the amounts were paid, the Circular had not been declared as unconstitutional and it was valid for all purposes at that point of time. It is hence submitted that the collection of the amounts or the payment of the amount which was made voluntarily cannot hence be held as an W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 10 ## illegal levy liable to be refunded. 5. The issue whether the claim for refund of amounts which have been collected based on the unconstitutional levy either in the form of fee or in the form of tax or in the form of duty is no longer _res integra_ . In a series of decisions, the Hon'ble Supreme Court has held that the person from whom such amount is collected is entitled to refund of the amount whether the claim is made in a suit or whether it is made in an application under Article 226 of the Constitution of India. [See **Mahabir Kishore & Ors. v. State of Madhya Pradesh [(1989) 4 SCC 1], Hmm Limited & Anr. v. Administrator, Bangalore City Corporation [(1989) 4 SCC 640)], Salonah Tea Company Ltd. v. Superintendent of Taxes Nowgong & Ors. [(1988) 1 SCC 401]** and **U.P. Pollution Control Board & Ors. v. Kanoria Industrial Ltd. & Anr. [(2001) 2 SCC 549]].** 6. In the light of the declaration of law made by the Hon'ble Supreme Court, the petitioners are entitled to succeed in these writ petitions. The writ petitions are allowed. The following directions are hence issued; 7. In **W.P.(C)No.5449 of 2019** , the petitioner was W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 11 directed to remit 20% of the fair value of the land as per Ext.P8 notice dated 15.2.2019. He had challenged Ext.P8 in the writ petition. On 4.4.2019, this Court directed the petitioner to remit the amount demanded in Ext.P8 without prejudice to the contentions raised in the writ petition. The petitioner has thereafter remitted the amount. The 3[rd] respondent is directed to refund the amount so remitted within two months from the date of receipt of a copy of this judgment. 8. In **W.P.(C)No.26888 of 2021** , the petitioner has remitted a sum of Rs.2,28,540/- as evidenced by Ext.P8 challan. The 1[st] respondent is directed to refund the said amount within two months from the date of receipt of a copy of this judgment. 9. In **W.P.(C)No.26901 of 2021** , the petitioner has remitted an amount of Rs.11,15,100/- on 20.10.2021. The 3[rd] respondent is directed to refund the said amount within two months from the date of receipt of a copy of this judgment. 10. In **W.P.(C)No.27836 of 2021** , the petitioner has remitted a sum of Rs.5,61,561/- on 29.7.2021 as evidenced by Ext.P4 challan. The 3[rd] respondent is directed to refund the said amount within two months from the date of receipt of a copy of W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 12 this judgment. 11. In **W.P.(C)No.28181 of 2021** , the petitioner has remitted a sum of Rs.8,83,500/- on 26.10.2021 as per Ext.P2 challan. The 3[rd] respondent is directed to refund the said amount within two months from the date of receipt of a copy of this judgment. 12. In **W.P.(C)No.29995 of 2021** , based on Ext.P4 communication, the petitioner had remitted an amount of Rs.51,922/- for the purpose of consideration of her application, on 2.9.2021. The respondent is directed to refund the said amount within two months from the date of receipt of a copy of this judgment. In the circumstances of the cases, there will be no order as to costs. Sd/- **T.R.RAVI JUDGE** dsn W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 13 ## **APPENDIX OF WP(C) 5449/2019** |PETITIONERS'|EXHIBITS| |---|---| |EXHIBIT P1|TRUE COPY OF THE PARTITION DEED 1248/1 OF| ||SRO, VATAKARA.| |EXHIBIT P2|TRUE COPY OF THE PURCHASE CERTIFICATE| ||ISSUED VIDE PROCEEDINGS NO. 2769/73 DATED| ||20.11.1975| |EXHIBIT P3|TRUE COPY OF THE JUDGMENT DATED 27.10.2017| ||IN WPC 34397/2017| |EXHIBIT P4|TRUE COPY OF THE ORDER PASSED NO F-| ||1253/2018 BY THE 3RD RESPONDENT DATED| ||5.12.2018| |EXHIBIT P5|TRUE COPY OF THE REPRESENTATION DATED| ||18.12.2018| |EXHIBIT P6|TRUE COPY OF THE APPLICATION DATED| ||14.1.2019 SUBMITTED BY THE PETITIONER| ||BEFORE THE 4TH RESPONDENT TAHASILDAR| |EXHIBIT P7|TRUE COPY OF THE JUDGMENT DATED 24.1.2019| ||IN WRIT PETITION 958/2018| |EXHIBIT P8|TRUE COPY OF THE COMMUNICATION SENT BY THE| ||3RD RESPONDENT TO THE PETITIONER DATED| ||15.2.2019| |EXHIBIT P9|TRUE COPY OF THE OBJECTION FILED BY THE| ||PETITIONER BEFORE THE 3RD RESPONDENT DATED| ||20.2.2019| W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 14 ## **APPENDIX OF WP(C) 26888/2021** PETITIONERS' EXHIBITS Exhibit P1 TRUE COPY OF THE PURCHASE DEED OF THE LAND BELONGING TO THE PETITIONER DATED 14.02.1979 Exhibit P2 TRUE COPY OF THE PHOTOGRAPH PERTAINING TO OLD CONSTRUCTION AND CONNECTED ELECTRICITY SUPPLY Exhibit P3 TRUE COPY OF GOVERNMENT ORDER NO.1166/2021/REV DATED 25.02.2021 Exhibit P4 TRUE COPY OF THE APPLICATION FOR CORRECTION OF BTR DATED 18.11.2020 Exhibit P5 TRUE COPY OF THE COMMUNICATION FROM THE 1ST RESPONDENT DATED 20.11.2021 Exhibit P6 TRUE COPY OF THE REPORT FROM THE 3RD RESPONDENT DATED 02.02.2021 Exhibit P7 TRUE COPY OF THE COMMUNICATION FROM 1ST RESPONDENT DATED 28.08.2021 Exhibit P8 TRUE COPY OF THE FEE RECEIPT REMITTED BY THE PETITIONER TO THE 1ST RESPONDENT DATED 20.10.2021 RESPONDENTS' EXHIBITS EXHIBIT R7(a) TURE COPY OF THE G.O.(RT) NO.1166/2021/RD DATED 25.02.2021 OF THE REVENUE DEPT. EXHIBIT R3(b) TRUE COPY OF THE GAZETTE SRO 369/2021 DATED 21.04.2021 EXHIBIT R7(c) TRUE COPY OF THE CIRCULAR NO.REVP1/117/2021-REV DATED 23.07.2021 OF THE REVENUE DEPT. EXHIBIT R7(d) TRUE COPY OF THE CIRCULAR NO.REVP1/313/2021-REV DATED 10.12.2021 OF THE REVENUE DEPT. W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 15 ## **APPENDIX OF WP(C) 26901/2021** PETITIONERS' EXHIBITS Exhibit P1 A TRUE COPY OF THE TAX RECEIPT DATED 02.07.2018 Exhibit P2 A TRUE COPY OF THE APPLICATION IN FORM 6 DATED 07.09.2020 ALONG WITH DEMAND DRAFT OF RS.1000/- SANS DOCUMENTS SUBMITTED BY THE PETIITIONER BEFORE THE 3RD RESPONDENT (WITHOUT ENCLOSURES) Exhibit P3 A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WP(C)NO.20202 OF 2020 DATED 29.09.2020 Exhibit P4 A TRUE COPY OF THE LETTER DATED 19.05.2021 ISSUED BY THE 3RD RESPONDENT REQUIRING THE PETITIONER TO PAY THE FEES Exhibit P5 A TRUE COPY OF THE REPRESENTATION DATED 05.07.2021 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT REQUESTING TO PERMIT HIM TO AVAIL THE BENEFIT OF THE STATUTE Exhibit P6 A TRUE COPY OF THE POSTAL RECEIPT DATED 05.07.2021 Exhibit P7 A TRUE COPY OF THE CHALAN BEARING NO.0029800-88 DATED 20.10.2021 TO EVIDENCE THE PAYMENT OF THE FEE. W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 16 ## **APPENDIX OF WP(C) 27836/2021** PETITIONERS' EXHIBITS |Exhibit P1|TRUE COPY OF THE BASIC TAX RECEIPT| |---|---| ||NO.KL13050306902/2021 DATED 05/07/2021| ||ISSUED BY VILLAGE OFFICER, PAYYANNUR IN| ||RESPECT OF PROPERTY COVERED BY EXTS.P1 AND| ||P2.| |Exhibit P2|TRUE COPY OF THE CHALAN FEE DATED| ||04/03/2020, FOR RS.1,000/-, REMITTED BY THE| ||PETITIONER, AT THE TIME OF MAKING THE| ||APPLICATION BEFORE THE 3RD RESPONDENT.| |Exhibit P3|TRUE COPY OF THE NOTICE DATED 28/07/2021| ||ISSUED BY 3RD RESPONDENT TO THE PETITIONER.| |Exhibit P4|TRUE COPY OF THE CHALAN DATED 29/07/2021| ||EVIDENCING THE REMITTANCE OF THE SUM OF| ||RS.5,61,561/- BY THE PETITIONER.| |Exhibit P5|TRUE COPY OF THE ORDER DATED 30/07/2021| ||ISSUED BY 3RD RESPONDENT TO THE PETITIONER.| |Exhibit P6|TRUE COPY OF THE REPRESENTATION DATED| ||23/11/2021 SUBMITTED BY PETITIONER BEFORE| ||THE 3RD RESPONDENT.| |Exhibit P7|TRUE COPY OF THE RECEIPT DATED 24/11/2021| ||ISSUED BY THE 3RD RESPONDENT.| W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 17 ## **APPENDIX OF WP(C) 28181/2021** |PETITIONERS'|EXHIBITS| |---|---| |Exhibit P1|TRUE COPY OF DOCUMENT DATED 16-11-2004| |Exhibit P2|TRUE COPY OF THE CHALAN ISSUED BY THE 5TH| ||RESPONDENT DATED 26-10-2021| |Exhibit P3|TRUE COPY OF THE PROCEEDINGS OF THE 3RD| ||RESPONDENT DATED 3-11-2021| |Exhibit P4|TRUE COPY OF THE GO(P) NO. 47/2020/TAXES| ||DATED 31-3-2020| |Exhibit P5|TRUE COPY OF THE GO(MS) NO. 1166/2021/REV| ||DATED 25-2-2021| |Exhibit P6|TRUE COPY OF THE CIRCULAR DATED 23-07-2021| W.P.(C)Nos.5449 of 2019 and 26888, 26901, 27836, 28181 & 29995 of 2021 18 ## **APPENDIX OF WP(C) 29995/2021** PETITIONERS' EXHIBITS Exhibit P1 TRUE COPY OF LAND TAX RECEIPT DATED 9/9/20 ISSUED FROM NADATHARA VILLAGE OFFICE. Exhibit P2 TRUE COPY OF APPLICATION DATED 19/11/2020 ALONG WITH CHALAN RECEIPT. Exhibit P3 TRUE COPY OF RELEVANT PAGES OF MINUTES OF LOCAL LEVEL MONITORING COMMITTEE DATED 25/6/2021. Exhibit P4 TRUE COPY OF COMMUNICATION OF AGRICULTURAL FIELD OFFICER, KRISHI BHAVAN, THRISSUR DATED 27/7/2021.