Kerala High Court
M/S.Poabs Estate Private Limited vs State Of Kerala on 20 February, 2025
2025:KER:14538
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.M.MANOJ
THURSDAY, THE 20TH DAY OF FEBRUARY 2025 / 1ST PHALGUNA,
1946
WP(C) NO. 34072 OF 2014
PETITIONER:
M/S.POABS ESTATE PRIVATE LIMITED
AGED 37 YEARS
REGISTERED OFFICE AT THIRUVALLA, REPRESENTED
BY ITS MANAGING DIRECTOR SRI.JOSEPH JACOB,
PANACHAYIL HOUSE, WEST OTHARA, THIRUVALLA 689
106.
BY ADV SRI.N.JAMES KOSHY
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY THE CHIEF SECRETARY TO
GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM 695 001.
2 THE PRINCIPAL SECRETARY REVENUE DEPARTMENT
GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
3 THE PRINCIPLE SECRETARY,
FOREST AND WILD LIFE (C) DEPARTMENT,
GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695 001
4 THE SECRETARY,
LAND BOARD, GOVERNMENT OF KERALA,
THIRUVANANTHAPURAM-695 001.
5 THE PRINCIPLE CHIEF CONSERVATION OF FOREST,
GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-
695 001.
WP(C)Nos. 34072 of 2014 & 38621 of 2017
2025:KER:14538
2
6 THE DISTRICT COLLECTOR,
PALAKKAD, PIN-678 001
7 THE DIVISIONAL FOREST OFFICER,
NENMMARA, PALAKKAD, PIN-678 508.
8 THE TAHSILDAR,
CHITTOOR, PALAKKAD DISTRICT, PIN-678 001
9 DISTRICT SURVEY SUPERINTENDENT,
PALAKKAD DISTRICT-PIN-678 001
0 THE REVENUE DIVISIONAL OFFICER,
PALAKKAD, PIN-678 001.
SRI.S.RENJITH,SPECIAL GOVERRNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY
HEARD ON 20.02.2025, ALONG WITH WP(C).38621/2017, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)Nos. 34072 of 2014 & 38621 of 2017
2025:KER:14538
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.M.MANOJ
THURSDAY, THE 20TH DAY OF FEBRUARY 2025 / 1ST PHALGUNA,
1946
WP(C) NO. 38621 OF 2017
PETITIONER:
M/S.POABS ESTATE PRIVATE LIMITED
REGISTERED OFFICE AT THIRUVALLA, REPRESENTED
BY ITS MANAGING DIRECTOR SRI.JOSEPH
JACOB,PANACHAYIL HOUSE, WEST OTHARA,
THIRUVALLA-689 106.
BY ADVS.
SRI.N.JAMES KOSHY
KUM.CHINMA ABRAHAM
SRI.T.SANJAY
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY THE CHIEF SECRETARY TO
GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
2 THE PRINCIPAL SECRETARY REVENUE DEPARTMENT
GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
3 THE PRINCIPAL SECRETARY FOREST AND WILD LIFE C
DEPARTMENT
GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
4 THE SECRETARY LAND BOARD
GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-
695 001.
WP(C)Nos. 34072 of 2014 & 38621 of 2017
2025:KER:14538
4
5 THE PRINCIPAL CHIEF CONSERVATOR OF FOREST
GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-
695001.
6 THE DISTRICT COLLECTOR PALAKKAD PIN-678001.
7 THE DIVISIONAL FOREST OFFICER
NENMMARA, PALAKKAD, PIN-678508.
8 THE TAHSILDAR CHITTOOR
PALAKKAD DISTRICT, PIN-678506.
9 THE DISTRICT SURVEY SUPERINTENDENT PALAKKAD
DISTRICT
PIN-678013.
0 THE REVENUE DIVISIONAL OFFICER PALAKKAD
PIN-678001.
BY ADVS.
ADVOCATE GENERAL OFFICE KERALA
SHRI.K.P.JAYACHANDRAN, ADDL. ADVOCATE
GENERAL()
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY
HEARD ON 20.02.2025, ALONG WITH WP(C).34072/2014, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)Nos. 34072 of 2014 & 38621 of 2017
2025:KER:14538
5
JUDGMENT
(Dated this the 20th day of February, 2025) The issue pertains to non acceptance of tax with respect to the petitioner company's land mentioned in Ext.P32. Today when the matter is taken up for consideration, the learned Counsel for the petitioner bought to my notice a Government Order bearing no G.O(M.S)No.172/2019/Rev. dated 06.06.2019. Wherein the Government had already taken a decision to accept the tax with respect to Harrisons Malayalam Ltd, subject to the result of the suits to be filed before the appropriate forum.
2. Under such circumstances, the petitioner is also entitled for similar benefits. The petitioner is ready to pay tax along with its arrears. However the apprehension of the petitioner is with respect to charging of interest on the arrears. There is no reason for such apprehension given as per Ext.P52, this Court had already directed that, since Government has stopped the collection, it cannot charge interest on the delayed payment of basic tax. On considering that aspect, I hereby direct that, the petitioner shall be permitted to pay tax along with arrears, but no interest shall WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 6 be charged on the tax with respect to the area covered by Ext.P32. The payment of tax is restricted only to the area mentioned in Ext.P32, i.e., 314.4508 hectors.. In the light of this order, no further grievance remains in these writ petitions.
Accordingly, both these writ petitions are closed.
This will not stand in the way of exercising appropriate remedy against the impugned orders.
Sd/-
P.M MANOJ JUDGE AKH WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 7 APPENDIX OF WP(C) 38621/2017 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE COMMON JUDGMENT DATED 16.10.1990 IN M.F.A.NO.574/1989 AND M.F.A.NO.106 OF 1990 OF THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM.
EXHIBIT P2 TRUE COPY OF THE RESTORATION ORDER NO.16380/2/91/F&WLD DATED 02.07.1992 AND MAHAZAR OF RESTORATION DATED 12.01.1994 ISSUED BY THE UNDER SECRETARY FOR COMMISSIONER AND SECRETARY TO GOVERNMENT.
EXHIBIT P3 TRUE COPY OF THE COMMON ORDER DATED 19.07.2005 R.P.NO.126 & 133 OF 2000 OF THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM.
EXHIBIT P4 TRUE COPY OF THE LEGAL OPINION DATED 07.04.2006 OF THE ADVOCATE GENERAL AND SENIOR GOVERNMENT PLEADER (FORESTS) SUBMITTED BEFORE THE GOVERNMENT.
EXHIBIT P5 TRUE COPY OF THE ORDER DATED 06.02.2009 IN SPECIAL LEAVE APPEAL (CIVIL)-SLP NOS.C.C.13962-13965/2008 OF THE HON'BLE SUPREME COURT OF INDIA.
EXHIBIT P6 TRUE COPY OF THE ORDER NO.TLB.31/73/AMB DATED 26.10.1976 OF THE TALUK LAND BOARD, AMBALAPUZHA.
EXHIBIT P7 TRUE COPY OF THE ORDER S.M.6/2000 DATED 16.11.2001 OF THE TALUK LAND BOARD, CHITTUR.
EXHIBIT P8 TRUE COPY OF THE NOTIFICATION NO.EFL 6-121/2006 DATED 08.12.2006 ISSUED BY 1ST RESPONDENT.
EXHIBIT P9 TRUE COPY OF THE SALE OF THE JENMUM DOCUMENT NO.2119/2008 26.05.2008 OF WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 8 THE SUB REGISTRY OFFICE, NEMMARA.
EXHIBIT P10 TRUE COPY OF THE BASIC TAX PAYMENT RECEIPTS DATED 14.02.2006 AND 12.01.2007 FOR THE YEAR 2006 AND 2007 ISSUED IN FAVOUR OF THE PETITIONER BY THE VILLAGE OFFICER, NELLIYAMPATHI.
EXHIBIT P11 TRUE COPY OF BASIC TAX RECEIPTS DATED 28.05.2009, 08.07.2010 AND 16.09.2011 FOR THE YEARS 2009, 2010 AND 2011 ISSUED IN FAVOUR OF THE PETITIONER BY THE VILLAGE OFFICER, NELLIYAMPATHI.
EXHIBIT P12 TRUE COPY OF THE APPLICATION DATED 30.06.2008 SUBMITTED BY THE PETITIONER TO THE DISTRICT COLLECTOR, PALAKKAD.
EXHIBIT P13 TRUE COPY OF THE APPLICATION DATED 30.03.2009 SUBMITTED BY PETITIONER TO DISTRICT COLLECTOR, PALAKKAD.
EXHIBIT P14 TRUE COPY OF THE APPLICATION DATED 05.09.2011 SUBMITTED BY THE PETITIONER TO DISTRICT COLLECTOR, PALAKKAD AND ORDER OF THE DISTRICT COLLECTOR DATED 07.09.2011.
EXHIBIT P15 TRUE COPY OF THE REPORT NO.131/11 DATED 17.11.2011 SUBMITTED BY VILLAGE OFFICER TO THE TAHSILDAR, CHITTUR.
EXHIBIT P16 TRUE COPY OF THE COMMUNICATION NO.H2- 2010/3404/9/200 DATED 24.04.2010 OF TAHSILDAR, CHITTUR TO DISTRICT COLLECTOR, PALAKKAD.
EXHIBIT P17 TRUE COPY OF THE BASIC TAX REGISTER OF VILLAGE OFFICE, PAYYALLOOR IN CHITTUR TALUK AFTER RE-SURVEY IN RESPECT OF BLOCK NO.10 IN SY. NOS.492, 493 AND 494 RELATING TO THE PETITIONER'S PROPERTY.
EXHIBIT P18 TRUE COPY OF THE APPLICATION DATED 02.12.2009 SUBMITTED BY PETITIONER TO THE RE-SURVEY- SUPERINTENDENT, WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 9 PALAKKAD AND ITS RECEIPT.
EXHIBIT P19 TRUE COPY OF THE APPLICATION DATED 03.11.2009 SUBMITTED BY THE PETITIONER BEFORE THE CONSERVATOR OF FOREST, PALAKKAD.
EXHIBIT P20 TRUE COPY OF THE APPLICATION DATED 15.03.2010 SUBMITTED BY PETITIONER TO DISTRICT COLLECTOR, PALAKKAD.
EXHIBIT P21 TRUE COPY OF THE REPRESENTATION DATED 11.02.2013 SUBMITTED BY PETITIONER BEFORE THE HON'BLE MINISTER FOR FOREST, STATE OF KERALA.
EXHIBIT P22 TRUE COPY OF THE REPRESENTATION DATED 28.03.2013 SUBMITTED BY THE PETITIONER BEFORE THE DISTRICT COLLECTOR, PALAKKAD.
EXHIBIT P23 TRUE COPY OF THE LETTER NO.44/2010 DATED 17.04.2010 SUBMITTED TO THE ADDITIONAL TAHSILDAR, CHITTOOR BY THE VILLAGE OFFICER, NELLIYAMPATHI.
EXHIBIT P24 TRUE COPY OF THE ORDER G.O. (RT).NO.04/2013/F&WLD DATED 02.01.2013 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P25 TRUE COPY OF THE ORDER G.O.(RT) NO.52/2013/F&WLD DATED 30.01.2013 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P26 TRUE COPY OF THE ORDER G.O.(RT) NO.228/2013/F&WLD DATED 13.06.2013 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P27 TRUE COPY OF THE REQUEST NO.10/2013 DATED 01.02.2013 SUBMITTED BY THE VILLAGE OFFICER, NELLIYAMPATHI TO DIVISIONAL FOREST OFFICER, NEMMARA.
EXHIBIT P28 TRUE COPY OF THE DECISION DATED 21.03.2014 OF THE MEETING HELD BY SPECIAL TEAM CONSTITUTED TO UNEARTH THE IRREGULARITIES IN THE FOREST AREA WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 10 IN EASTERN CIRCLE IN THE CHAMBER OF CONSERVATOR OF FORESTS, WILDLIFE CIRCLE, PALAKKAD.
EXHIBIT P29 TRUE COPY OF THE CONSENT OF THE DISTRICT GOVERNMENT PLEADER DATED 04.04.2014 ADDRESSED TO DIVISIONAL FOREST OFFICER, NEMMARA AND REPORT OF THE SUPERINTENDENT OF SURVEY, PALAKKAD.
EXHIBIT P30 TRUE COPY OF THE LEGAL OPINION C1(AR)/133/00/RP IN MFA NO.106/90 DATED 31.01.2014 OF THE ADVOCATE GENERAL, GOVERNMENT OF KERALA.
EXHIBIT P31 TRUE COPY OF THE NOC NO.C2-8521/12 DATED 28.04.2014 ISSUED BY DIVISIONAL FOREST OFFICER, NEMMARA TO ADDITIONAL TAHSILDAR, CHITTUR.
EXHIBIT P32 TRUE COPY OF THE PROCEEDINGS NO.H2- 2013/10327/9/200 OF THE ADDITIONAL TAHSILDAR, CHITTOOR DATED 28.05.2014.
EXHIBIT P33 TRUE COPY OF THE TAX RECEIPT DATED 29.05.2014 ISSUED BY VILLAGE OFFICER, NELLIYAMPATHI TO THE PETITIONER.
EXHIBIT P34 TRUE COPY OF THE ORDER G.O.(MS) NO.230/14/FOREST DATED 31.05.2014 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P35 TRUE COPY OF ORDER G.O.(MS)3173/REV.
DATED 14.07.2014 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P36 TRUE COPY OF THE ORDER G.O. (MS)NO.5473/2014/REV. DATED 12.11.2014 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P37 TRUE COPY OF THE NOTICE NO.J2- 2399/2014 DATED 20.11.2014 OF THE DISTRICT COLLECTOR, PALAKKAD TO PETITIONER.
WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 11 EXHIBIT P38 TRUE COPY OF THE PLAN AND SKETCH PREPARED BY B.VIJAYAN, TALUK SURVEYOR, CHITTUR.
EXHIBIT P39 TRUE COPY OF THE SURVEY PLAN PREPARED BY A.J.NAJAS, TALUK SURVEYOR, CHITTUR.
EXHIBIT P40 TRUE COPY OF THE PLANS OF THE SEETHAGUNDY ESTATE, NELLIYAMPATHI, CHITTUR TALUK, PALAKKAD DISTRICT.
EXHIBIT P41 TRUE COPY OF THE REPORT NO.G2-316/05 DATED 16.06.2005 OF THE ASSISTANT DIRECTOR, FOREST MINI SURVEY ADDRESSED TO DIVISIONAL FOREST OFFICER, NEMMARA.
EXHIBIT P42 TRUE COPY OF REPORT NO.K.DIS.8726/70 DATED 09.09.1970 ISSUED THE TAHSILDAR, CHITTUR TO DISTRICT COLLECTOR, PALAKKAD.
EXHIBIT P43 TRUE COPY OF REPORT DATED 05.12.1990 OF ADVOCATE GENERAL AND THE OPINION OF THE SENIOR GOVERNMENT PLEADER.
EXHIBIT P44 TRUE COPY OF THE TAX RECEIPTS NOS.17,30,34,53,50 AND 31 DATED 24.11.2000, 29.09.2001, 24.10.2001, 28.12.2001, 26.02.2003 AND 06.02.2004 ISSUED IN FAVOUR OF THE PETITIONER BY THE VILLAGE OFFICER, NELLIYAMPATHI.
EXHIBIT P45 TRUE COPY OF THE INTERIM ORDER DATED 26.02.2015 IN W.P.(C) NO.34072/2014 OF THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM.
EXHIBIT P46 TRUE COPY OF THE REPORT NO.B2- 33419/2014 DATED 07.10.2015 WITH PLAN SUBMITTED BY THE SURVEY DIRECTOR, THIRUVANANTHAPURAM TO THE PRINCIPAL SECRETARY, REVENUE DEPARTMENT.
EXHIBIT P47 TRUE COPY OF THE REPORT NO.LB(E)-
6754/14 DATED 19.11.2015 SUBMITTED BY THE LAND BOARD SECRETARY, WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 12 THIRUVANANTHAPURAM TO THE PRINCIPAL SECRETARY, REVENUE DEPARTMENT, THIRUVANANTHAPURAM.
EXHIBIT P48 TRUE COPY OF THE REPORT DATED 07.01.2016 OF SRI.B.G.HARINDRANATH, LAW SECRETARY, DEPARTMENT OF LAW (SUIT-1).
EXHIBIT P49 TRUE COPY OF THE REPORT NO.70325/N3/14/KN DATED 22.12.2015 OF SRI.MAHENDRAN K., DEPUTY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM.
EXHIBIT P50 TRUE COPY OF THE REPORT NO.L.R.K4- 28573/15 DATED 09.11.2015 OF THE LAND REVENUE COMMISSIONER, THIRUVANANTHAPURAM TO SECRETARY, LAND BOARD.
EXHIBIT P51 TRUE COPY OF THE ORDER G.O.(M.S) NO.195/2016/RD DATED 01.03.2016 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P52 TRUE COPY OF THE INTERIM ORDER DATED 06.09.2016 IN I.A.NO.12920/2016 IN W.P.(C) NO.34072/2014 PASSED BY THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM.
EXHIBIT P53 TRUE COPY OF THE ORDER G.O. (MS) NO.282/2016/RD DATED 19.03.2016 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P54 TRUE COPY OF THE GOVERNMENT ORDER G.O.(MS) NO.3963/2017/RD DATED 16.09.2017 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P55 TRUE COPY OF THE INFORMATION NO.878/S.C.1/2017 DATED 07.11.2017 UNDER RIGHT TO INFORMATION ACT TO THE PETITIONER.
EXHIBIT P56 TRUE COPY OF THE DECISION REPORTED IN 2023 KHC 2895 STATE OF KERALA V. M.C.GEROGE OF THE HON'BLE HIGH COURT WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 13 OF KERALA EXHIBIT P57 TRUE COPY OF THE DECISION REPORTED IN 2019 KHC 6 RENJITH K.C. V. DISTRICT COLLECTOR, ERNAKULAM DISTRICT AND OTHERS OF THE HON'BLE HIGH COURT OF KERALA EXHIBIT P58 TRUE COPY OF THE DECISION REPORTED IN 2020 (3) KHC 270 RAJKUMAR S. AND OTHERS V. TAHSILDAR, DEVIKULAM AND OTHERS OF THE HON'BLE HIGH COURT OF KERALA EXHIBIT P59 TRUE COPY OF THE DECISION REPORTED IN 2022 (4) KHC 97 M/S.GLEN LEVEN ESTATE (P) LTD. AND OTHERS V. STATE OF KERALA AND OTHERS OF THE HON'BLE HIGH COURT OF KERALA EXHIBIT P60 TRUE COPY OF THE JUDGMENT IN W.P.(C) NO.16213/2021 DATED 07.12.2023 OF THE HON'BLE HIGH COURT OF KERALA EXHIBIT P61 TRUE COPY OF THE JUDGMENT IN W.P.(C) NO.31477/2011 DATED 13.02.2015 OF THE HON'BLE HIGH COURT OF KERALA EXHIBIT P62 TRUE COPY OF THE LEASE DEED NO.778/1966 OF THE SUB REGISTRAR OFFICE, KOLLANKODE EXHIBIT P63 TRUE COPY OF THE ORDER IN O.A.NO.3/2007 DATED 13.08.2018 OF THE KERALA FOREST (VESTING AND MANAGEMENT OF ECOLOGICALLY FRAGILE LAND) TRIBUNAL, PALAKKAD WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 14 APPENDIX OF WP(C) 34072/2014 PETITIONER EXHIBITS EXHIBIT P1 COPY OF THE DOCUMENT NO.640/1890 DATED 11.12.1889 OF THE SUB REGISTRY OFFICE, KODUVAYUR.
EXHIBIT P2 COPY OF THE DOCUMENT NO.642/1890 DATED 11.12.1889 OF THE SUB REGISTRY OFFICE, KODUVAYUR.
EXHIBIT P3 COPY OF THE DOCUMENT NO.498/1979 DATED 16.04.1979 OF THE SUB REGISTRY OFFICE, KOLLONGODE.
EXHIBIT P4 COPY OF THE COMMON JUDGMENT ON 16.10.1990 IN MFA NO.574/1989 AND MFA 106/1990 OF THE HONOURABLE HIGH COURT OF KERALA, ERNAKULAM.
EXHIBIT P5 COPY OF THE RESTORATION ORDER NO.16380/2/91/F&WLD DATED 02.07.1992 AND MAHAZAR OF RESTORATION DATED 12.01.1994 ISSUED BY THE UNDER SECRETARY FOR COMMISSIONER AND SECRETARY TO GOVERNMENT.
EXHIBIT P6 COPY OF THE COMMON ORDER DATED 19.07.2005 RP NO.126 & 133 OF 2000 OF THE HONOURABLE HIGH COURT OF KERALA, ERNAKULAM.
EXHIBIT P7 COPY OF THE LEGAL OPINION DATED 07.04.2006 OF THE ADVOCATE GENERAL AND SENIOR GOVERNMENT PLEADER (FORESTS) SUBMITTED BEFORE THE GOVERNMENT.
EXHIBIT P8 COPY OF THE ORDER DATED 06.02.2009 IN SPECIAL LEAVE APPEAL (CIVIL) NOS. CC 13962-13965/2008 OF THE HONOURABLE SUPREME COURT OF INDIA.
EXHIBIT P9 COPY OF THE ORDER NO. TLB 31/73/AMB DATED 26.10.1976 OF THE TALUK LAND BOARD AMBALAPPUZHA.
WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 15 EXHIBIT P10 COPY OF THE ORDER SM 6/2000 DATED 16.11.2001 OF THE TALUK LAND BOARD CHITTUR.
EXHIBIT P11 COPY OF THE NOTIFICATION NO.EFL6- 121/2006 DATED 08.12.2006 ISSUED BY THE IST RESPONDENT.
EXHIBIT P12 COPY OF THE SALE OF LENMUM DOCUMENT NO.2119/2008 DATED 09.05.2008 OF THE SUB REGISTRY OFFICE, NENMARA.
EXHIBIT P13 COPY OF THE BASIC TAX PAYMENT RECEIPTS DATED 14.02.2006 AND 12.01.2007 FOR THE YEAR 2006 AND 2007 ISSUED IN FAVOUR OF THE PETITIONER BY THE VILLAGE OFFICER, NELLIYAMPATHI.
EXHIBIT P14 COPY OF THE BASIC TAX RECEIPTS DATED SERIES 28.05.2009, 08.07.2010 AND 16.09.2011 FOR THE YEARS 2009,2010 AND 2011 ISSUED IN FAVOUR OF THE PETITIONER BY THE VILLAGE OFFICER, NELLIYAMPATHI.
EXHIBIT P15 COPY OF THE APPLICATION DATED 30.06.2008 SUBMITTED BY PETITIONER TO DISTRICT COLLECTOR, PALAKKAD.
EXHIBIT P16 COPY OF THE APPLICATION DATED 30.03.2009 SUBMITTED BY PETITIONER TO DISTRICT COLLECTOR, PALAKKAD.
EXHIBIT P17 COPY OF THE APPLICATION DATED 05.09.2011 SUBMITTED BY THE PETITIONER TO DISTRICT COLLECTOR, PALAKKAD AND ORDER OT THE DISTRICT COLLECTOR DATED 07.09.2011.
EXHIBIT P18 COPY OF THE REPORT NO.131/11 DATED 17.11.2011 SUBMITTED BY VILLAGE OFFICER TO THE TAHSILDAR CHITTUR.
EXHIBIT P19 COPY OF THE COMMUNICATION NO.H2- 2010/3404/9/200 DATED 24.04.2010 OF ADDITIONAL TAHSILDAR, CHITTUR TO DISTRICT COLLECTOR, PALAKKAD. WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 16 EXHIBIT P20 COPY OF THE BASIC TAX REGISTER OF VILLAGE OFFICE, PAYYALLOOR IN CHITTUR TALUK AFTER RE-SURVEY IN RESPECT OF BLOCK NO.10 IN SY.NOS.492,493 AND 444 RELATING TO THE PETITIONERS PROPERTY.
EXHIBIT P21 COPY OF THE APPLICATION DATED 02.12.2009 SUBMITTED BY PETITIONER TO THE RE-SURVEY SUPERINTENDENT, PALAKKAD AND ITS RECEIPT.
EXHIBIT P22 EXCOPY OF THE APPLICATION DATED 03.11.2009 SUBMITTED BY THE PETITIONER TO THE CONSERVATOR OF FOREST, PALAKKAD.
EXHIBIT P23 COPY OF THE APPLICATION DATED AND 15.03.2010 SUBMITTED BY PETITIONER TO DISTRICT COLLECTOR, PALAKKAD.
EXHIBIT P24 COPY OF THE REPRESENTATION DATED 11.02.2013 SUBMITTED BY PETITIONER BEFORE THE HONOURABLE MINISTER FOR FOREST, STATE OF KERALA.
EXHIBIT P25 COPY OF THE REPRESENTATION DATED 28.03.2013 ISSUED BY THE PETITIONER BEFORE THE DISTRICT COLLECTOR, PALAKKAD.
EXHIBIT P26 COPY OF THE LETTER NO.44/2010 DATED 17.04.2010 SUBMITTED TO THE ADDITIONAL TAHSILDAR, CHITTOOR BY THE VILLAGE OFFICER, NELLIAMPATHI.
EXHIBIT P27 COPY OF THE ORDER G.O(RT)NO.04/2013/F&WLD DATED 02.01.2013 ISSUED BY THE IST RESPONDENT.
EXHIBIT P28 COPY OF THE ORDER G.O(RT)NO.52/2013/F&WLD DATED 30.01.2013 ISSUED BY THE IST RESPONDENT.
EXHIBIT P29 COPY OF THE ORDER G.O(RT)NO.228/2013/F&WLD DATED 13.06.2013 ISSUED BY THE IST WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 17 RESPONDENT.
EXHIBIT P30 COPY OF THE REQUEST NO.10/2013 DATED 01.02.2013 SUBMITTED BY VILLAGE OFFICER, NELLIYAMPATHI TO DIVISIONAL FOREST OFFICER, NENMARA.
EXHIBIT P31 COPY OF THE DECISION DATED 21.03.2014 OF THE MEETING HELD BY SPECIAL TEAM CONSTITUTED TO UNEARTH THE IRREGULARITIES IN THE FOREST AREA IN EASTERN CIRCLE IN THE CHAMBER OF CONSERVATOR OF FORESTS, WILDLIFE CIRCLE, PALAKKAD.
EXHIBIT P32 COPY OF THE CONSENT OF THE DISTRICT GOVERNMENT PLEADER DATED 04.04.2014 ADDRESSED TO DIVISIONAL FOREST OFFICER, NENMARA AND REPORT OF THE SUPERINTENDENT OF SURVEY, PALAKKAD.
EXHIBIT P33 COPY OF THE LEGAL OPINION C1(AR)/133/99/RP IN MFA 106/90 DATED 03.01.2014 OF THE ADVOCATE GENERAL, GOVERNMENT OF KERALA.
EXHIBIT P34 COPY OF THE NOC NO.C2-8521/12 DATED 28.04.2014 ISSUED BY DIVISIONAL FOREST OFFICER, NENMARA TO ADDITIONAL TAHSILDAR, CHITTUR.
EXHIBIT P35 COPY OF THE PROCEEDINGS NO.H2- 2013/10327/9/200 OF THE ADDITIONAL TAHSILDAR, CHITTOOR DATED 28.05.2014.
EXHIBIT P36 COPY OF THE TAX RECEIPT DATED 29.05.2014 ISSUED BY VILLAGE OFFICER, NELLIYAMPATHI TO THE PETITIONER.
EXHIBIT P37 COPY OF THE ORDER G.O(ORDINARY) NO.230/14/FOREST DATED 31.05.2014 ISSUED BY THE ADDITIONAL CHIEF SECRETARY, GOVERNMENT OF KERALA.
EXHIBIT P38 COPY OF THE REPORT DATED 15.07.2014 OF THE THREE MEMBERS COMMITTEE PRINCIPAL CHIEF CONSERVATORS OF FOREST, ADDL.PRINCIPAL CHIEF WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 18 CONSERVATOR OF FORESTS (PROTECTION) AND PRINCIPAL CHIEF CONSERVATORS OF FORESTS(VIGILANCE).
EXHIBIT P39 COPY OF THE ORDER G.O(ORDINARY) 3173/REV.DATED 14.07.2014 ISSUED BY THE IST RESPONDENT.
EXHIBIT P40 COPY OF THE REPORT DATED 07.08.2014 OF THE SMT.P.MARIKUTTY, IAS, SECRETARY, LAND BOARD.
EXHIBIT P41 COPY OF THE ORDER G.O(ORDINARY) NO.5473/2014.REV.DATED 12.11.2014 ISSUED BY THE IST RESPONDENT.
EXHIBIT P42 COPY OF THE NOTICE NO.J2-2399/2014 DATED 20.11.2014 OF THE DISTRICT COLLECTOR PALAKKAD TO THE PETITIONER.
EXHIBIT P43 COPY OF THE PLAN AND SKETCH PREPARED BY B.VIJAYAN, TALUK SURVEYOR, CHITTUR.
EXHIBIT P44 COPY OF THE SURVEY PLAN PREPARED BY A.J NAJAS, TALUK SURVEYOR, CHITTUR.
EXHIBIT P45 COPY OF THE PLANS OF THE SEETHAGUNDY SERIES ESTATE NELLIYAMPATHI, CHITTUR TALUK, PALAKKAD DISTRICT.
EXHIBIT P46 COPY OF THE REPORT NO.G2-316/05 DATED 16.06.2005 OF THE ASSISTANT DIRECTOR, FOREST MINI SURVEY ADDRESSED TO DIVISIONAL FOREST OFFICER, NENMARA.
EXHIBIT P47 COPY OF THE REPORT NO.K.DIS.8726/80 DATED 09.09.1970 ISSUED THE TAHSILDAR, CHITTUR TO DISTRICT COLLECTOR, PALAKKAD.
EXHIBIT P48 COPY OF THE REPORT DATED 05.12.1990 OF ADVOCATE GENERAL AND THE OPINION OF THE SENIOR GOVERNMENT PLEADER.
EXHIBIT P49 COPY OF THE TAX RECEIPTS NOS. 17, 30, SERIES. 34, 53, 50 AND 31 DATED 24.11.2000, 29.09.2001, 24.10-.2001 M 28.12.2001, WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 19 26.02.2003 AND 06.02.2004 ISSSED IN FAVOUR OF THE PETITIONER BY THE VILLAGE OFFICER, NELLIYAMPATHI.
EXHIBIT P50 TRUE COPY OF THE CERTIFICATE OF INCORPORATION CONSEQUENT ON CHARGE OF NAME ISSUED BY THE REGISTRAR OF COMPANIES, KERALA VIDE CO.NO.09-03052 DATED 26-09-2000.
EXHIBIT P51 TRUE COPY OF THE DOCUMENT NO.20 OF 1945 DATED 06-01-1945 KODUVAYUR SUB REGISTRY, PALAKKAD.
EXHIBIT P52 TRUE COPY OF THE DOCUMENT NO.2676/1969 DATED 28-10-1969.
EXHIBIT P53 TRUE COPY OF THE POSSESSION CERTIFICATE NO27904/99/A2 DATED 20- 12-1999 ISSUED BY THE TAHSILDAR, CHITTUR TO THE PETITIONER PLANTATION.
EXHIBIT P54 TRUE COPY OF THE ORDER OF THE FOREST TRIBUNAL PALAKKAD IN O.A.NO.583/1976 DATED 08-05-1981.
EXHIBIT P55 TRUE COPY OF THE REPORT NO.K.DIS.10778/69 OF THE TAHSILDAR, CHITTUR DATED 19-07-1970 TO THE DISTRICT COLLECTOR , PALAKKAD.
EXHIBIT P56 TRUE COPY OF REPORT DATED 15-10-1970 OF THE TAHSILDAR, CHITTUR REPORTED TO THE DISTRICT COLLECTOR, PALAKKAD.
EXHIBIT P57 TRUE COPY OF THE ORDER NO. KDIS.
10868/79/B1 DATED 23-10-1979 ISSUED BY THE TAHSILDAR, CHITTUR.
EXHIBIT P58 TRUE COPY OF THE CERTIFICATE NO.D.DIS.4944/82 DATED 02-06-1984 ISSUED BY TAHSILDAR, CHITTUR.
EXHIBIT P59 TRUE COPY OF THE REPORT SUBMITTED BEFORE THE FOREST TRIBUNAL, PALAKKAD IN I.A.NO. 531/88 IN O.A. NO.583/1976.
WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 20 EXHIBIT P60 TRUE COPY OF REPORT DATED 06-03-1990 SUBMITTED BY THE CUSTODIAN OF FOREST TO SECRETARY TO GOVERNMENT.
EXHIBIT P61 TRUE COPY OF LETTER DATED 05-05-1992 FROM THE OFFICE OF THE CONSERVATOR OF FORESTS, KOZHIKODE ADDRESSED TO THE CHIEF CONSERVATOR OF FOREST, THIRUVANANTHAPURAM.
EXHIBIT P62 TRUE COPY OF THE NOTIFICATION DATED 05-08-1989 REGARDING THE FORMATION OF NELLIYAMPATHI VILLAGE.
EXHIBIT P63 TRUE COPY OF THE CORRELATION STATEMENT OF THE PETITIONER'S PROPERTY ISSUED BY THE VILLAGE OFFICER, NELLIYAMPATHI.
EXHIBIT P64 TRUE COPY OF THE PLANTATION TAX ASSESSMENT ORDER DATED 03-09-1979 ISSUED BY THE TAHSILDAR, CHITTUR.
EXHIBIT P65 TRUE COPY OF THE PLANTATION TAX PAYMENT RECEIPTS FOR THE YEAR 1998,2000,2001,2002 AND 2012.
EXHIBIT P66 TRUE COPY OF THE DETAILS OF THE LOAN SANCTION ORDER ISSUED BY THE FEDERAL BANK LTD. IN FAVOUR OF THE PETITIONER DATED 02-06-1994.
EXHIBIT P67 TRUE COPY OF THE LETTER WRITTEN BY THE TALUK SURVEYOR, CHITTUR TO THE ADDITIONAL TAHSILDAR DATED 22-07-2013 EXHIBIT P68 TRUE COPY OF THE COMMUNICATION DATED 09-07-2013 OF VILLAGE OFFICER, NELLIYAMPATHI TO THE ADDITIONAL TAHSILDAR, CHITTUR.
EXHIBIT P69 TRUE COPY OF THE LETTER NO. H2- 2013/10327/9/200 DATED 23-07-2013 OF THE ADDITIONAL TAHSILDAR, CHITTUR TO DIVISIONAL FOREST OFFICER, NENMARA.
EXHIBIT P70 TRUE COPY OF LETTER DATED 12-09-2013 OF THE DISTRICT SURVEY WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 21 SUPERINTENDENT, PALAKKAD TO THE DIVISIONAL FOREST OFFICER, NENMARA.
EXHIBIT P71 TRUE COPY OF THE REPORT OF THE TALUK SURVEYOR DATED 14-05-2014 ADDRESSED TO ADDITIONAL TAHSILDAR, CHITTUR.
EXHIBIT P72 TRUE COPY OF THE CERTIFICATE DATED 14-05-2014 OF HEAD SURVEYOR, TALUK OFFICE, CHITTUR.
EXHIBIT P73 TRUE COPY OF REPORT DATED 21-05-2014 OF THE SUPERINTENDENT SURVEY AND LAND RECORDS, PALAKKAD.
EXHIBIT P74 TRUE COPY OF THE VERIFICATION REPORT OF THE ADDITIONAL TAHSILDAR, CHITTUR, DATED 26-05-2014.
EXHIBIT P75 TRUE COPY OF THE COPIES OF THE ORGANIC CERTIFICATION FROM VARIOUS COUNTRIES IN RESPECT OF THE PETITIONER'S ORGANIC ESTATE.
EXHIBIT P76 TRUE COPY OF THE ORDER NO.529/2014/REV. DATED 17-12-2014 ISSUED BY THE DEPUTY SECRETARY REVENUE DEPARTMENT, THIRUVANANTHAPURAM.
EXHIBIT P77 TRUE COPY OF THE INTERIM ORDER DATED 17-12-2014 IN W.P.(C) NO. 34072/2014 OF THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM.
EXHIBIT P78 TRUE COPY OF THE INTERIM ORDER DATED 26-02-2015 IN W.P.(C) NO. 34072/2014 OF THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM.
EXHIBIT P79 TRUE COPY OF THE REPORT NO. B2- 33419/2014 DATED 07-10-2015 WITH PLAN SUBMITTED BY THE SURVEY DIRECTOR, THIRUVANANTHAPURAM TO THE PRINCIPAL SECRETARY, REVENUE DEPARTMENT.
EXHIBIT P80 TRUE COPY OF THE REPRESENTATION DATED 31-08-2015 SUBMITTED BY THE MANAGING WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 22 DIRECTOR OF PETITIONER COMPANY BEFORE THE CHIEF SECRETARY, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM.
EXHIBIT P81 TRUE COPY OF THE REPORT NO. LB(E)-
6754/14 DATED 19-11-2015 SUBMITTED BY THE LAND BOARD SECRETARY, THIRUVANANTHAPURAM TO THE PRINCIPAL SECRETARY, REVENUE DEPARTMENT THIRUVANANTHAPURAM.
EXHIBIT P82 TRUE COPY OF THE REPORT DATED 07-01- 2016 OF SRI.B.G. HARINDRANATH, LAW SECRETARY, DEPARTMENT OF LAW (SUIT-
1).
EXHIBIT P83 TRUE COPY OF THE REPORT NO.
70325/N3/14/KN DATED 22-12-2015 OF SRI. MAHENDRAN K., DEPUTY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM.
EXHIBIT P84 TRUE COPY OF THE LETTER NO.L.R.K4- 28573/15 DATED 09-11-2015 OF THE LAND REVENUE COMMISSIONER, THIRUVANANTHAPURAM TO SECRETARY, LAND BOARD.
EXHIBIT P85 TRUE COPY OF THE ORDER NO.L.B.(E) 9- 9515/09 DATED 25-02-2015 OF THE SECRETARY, LAND BOARD, THIRUVANANTHAPURAM ADDRESSED TO ALL DISTRICT COLLECTORS.
EXHIBIT P86 TRUE COPY OF ORDER DATED 12-11-2015 IN I.A.NO. 2127/2015 IN O.S.NO. 142/2015 OF THE PRINCIPAL SUBORDINATE JUDGE, PALAKKAD.
EXHIBIT P87 TRUE COPY OF AFFIDAVIT AND PETITION FOR INJUNCTION IN I.A.NO. 2127/2015 IN O.S.NO. 142/2015 FILED BY THE PETITIONER COMPANY BEFORE THE PRINCIPAL SUB COURT, PALAKKAD ON 31- 07-2015.
EXHIBIT P88 TRUE COPY OF THE COMMISSION REPORT IN O.S. NO. 142/2015 BEFORE THE WP(C)Nos. 34072 of 2014 & 38621 of 2017 2025:KER:14538 23 PRINCIPAL SUB COURT, PALAKKAD SUBMITTED BY ADV. COMMISSIONER SRI. C. MOHANKUMAR.
EXHIBIT P89 TRUE COPY OF THE ORDER G.O.(MS) NO.195/2016/RD DATED 01-03-2016 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P90 TRUE COPY OF THE ORDER G.O.(MS) NO.282/2016/RD DATED 19-03-2016 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P91 TRUE COPY OF THE COMMUNICATION NO.46/2016 (1)DATED 29-03-2016 ISSUED BY VILLAGE OFFICER, NELLIYAMPATHI TO THE MANAGING DIRECTOR OF THE PETITIONER COMPANY.