Full Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 29TH DAY OF OCTOBER 2021 / 7TH KARTHIKA, 1943 PETITIONERS:
1 BIRIYAM, AGED 100 YEARS, W/O. LATE PALLIYALI MOIDEEN, PALLIYALI VEEDU, PADINJATTI PARAMBIL, ILLATHUMAD, PERUVALLUR, MALAPPURAM DISTRICT, PIN-673638. 2 AMINA, W/O.ALI, PALLIYALI VEEDU, PADINJATTI PARAMBIL, ILLATHUMAD, PERUVALLUR, MALAPPURAM DISTRICT, PIN-673638. 3 MOHAMMED SHAFI, S/O.ALI, PALLIYALI VEEDU, PADINJATTI PARAMBIL, ILLATHUMAD, PERUVALLUR, MALAPPURAM DISTRICT, PIN-673638. BY ADVS. K.P.SUDHEER K.BINCYMOL
RESPONDENTS:
1 THE DISTRICT COLLECTOR, CIVIL STATION, MALAPPURAM-676505. 2 THE TAHASILDAR (LAND RECORDS), TIRURANGADI TALUK, TIRURANGADI, MALAPPURAM DISTRICT, PIN-676306. 3 THE VILLAGE OFFICER, PERUVALLUR, PADIKKAL-KARUVANKALLU ROAD, PARAMBIL PEEDIKA, PERUVALLUR, MALAPPURAM DISTRICT, PIN-676317. 4 THE TALUK LAND BOARD, TIRURANGADI, MALAPPURAM DISTRICT, PIN-676306, REPRESENTED BY ITS CHAIRMAN. -2- BY ADV. SMT.K.AMMINIKKUTTY, SR.GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3-
JUDGMENT
The petitioners say that they are the owners of certain properties covered by Ext.P1 and allege that the 3rd respondent - Village Officer is refusing to accept the tax with respect to the same from them, without assigning any cogent or reliable reason. They contend that the refusal of the 3rd respondent in such manner is illegal and unlawful and therefore, pray that the said respondent be directed to accept the Land Tax from them and issue necessary Possession Certificate with respect to it, within a time frame to be fixed by this Court.
2. The afore submissions made on behalf of the
petitioners by their learned counsel - Sri.K.P.Sudheer, were vehemently opposed by Smt.K.Amminikutty - learned Senior Government
Pleader, asserting that ceiling proceedings have -4- already been initiated against the predecessor-in- interest of the petitioners with respect to the property in question and that unless they are completed, they cannot seek any reliefs as sought for in this Writ Petition.
3. Even when I hear the learned Senior
Government Pleader as afore, the fact remains that it has been now well settled, through a series of judgments of this Court including Ext.P5 and in W.P(C)No.16110/2021, that merely because ceiling proceedings are pending against a property, the request for paying Land Tax cannot be inhibited, particularly when the competent Authority has a
right to make necessary endorsements on the resultant tax receipts with respect to the same. In the afore circumstances and guided by the afore precedents, I allow this Writ Petition and direct the 3rd respondent - Village Officer to permit the petitioners to remit Land Tax for the -5- properties covered by Ext.P1 and to issue necessary Tax Receipts and Possession Certificate, with an endorsement that ceiling proceedings are pending against the property, provided they are still pending and have been properly registered.
Needless to say, the directions above will not, in any manner, prejudice or trammel the right of the official respondents from proceeding against the property in the ceiling cases and the petitioners will be obligated to abide by the final decision thereon, subject to remedies available to them, as per law. Sd/- DEVAN RAMACHANDRAN JUDGE akv -6- APPENDIX OF WP(C) 22237/2021 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF PARTITION DEED REGISTERED AS DOC.NO.593/1975 OF TIRURANGADI SRO. EXHIBIT P2 TRUE COPY OF BASIC TAX RECEIPT DATED 30.6.2003 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P3 TRUE COPY OF JUDGMENT DATED 8.11.2016 IN WRIT PETITION (CIVIL) NO.25115/2016 EXHIBIT P4 TRUE COPY OF JUDGMENT DATED 11.8.2021 IN WRIT PETITION (CIVIL) NO.26246/2020 EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 13.9.2021 IN WRIT PETITION (CIVIL) NO.16113/2021 EXHIBIT P6 TRUE COPY OF REPRESENTATION SUBMITTED BY THE 1ST PETITIONER BEFORE THE 3RD RESPONDENT. RESPONDENT'S/S EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE