Kerala High Court
M.D.Vijayarajan vs The Tahsildar on 20 June, 2008
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
FRIDAY, THE 12TH DAY OF APRIL 2013/22ND CHAITHRA 1935
WP(C).No. 10717 of 2013 (L)
---------------------------------------
PETITIONER:
-------------------
M.D.VIJAYARAJAN, AGED 64 YEARS,
S/O. DAMODARAN, GEETHALAYAM, CHARAMANGALAM MURI,
KANJIKUZHY VILLAGE, MAYITHARA.P.O., CHERTHALA,
ALAPPUZHA.
BY ADVS.SRI.K.S.HARIHARAPUTHRAN,
SRI.M.D.SASIKUMAR,
SRI.GEORGE MATHEW,
SRI.P.A.ISMAIL,
SRI.DIPU JAMES.
RESPONDENTS:
-----------------------
1. THE TAHSILDAR,
CHERTHALA TALUK, TALUK OFFICE, CHERTHALA,
ALAPPUZHA DISTRICT, PIN-688 524.
2. THE VILLAGE OFFICER,
THURAVOOR SOUTH VILLAGE, VILLAGE OFFICE, THURAVOOR,
ALAPPUZHA DISTRICT-688 532.
3. THE VILLAGE OFFICER,
PATTANAKKAD VILLAGE,
VILLAGE OFFICE, PATTANAKKAD,
ALAPPUZHA DISTRICT-688 531.
4. KERALA FINANCIAL CORPORATION (KFC),
ALAPPUZHA BRANCH, REPRESENTED BY DISTRICT MANAGER,
ALAPPUZHA, PIN-688 001.
R1 TO R3 BY SR.GOVERNMENT PLEADER SRI. S. JAMAL,
R4 BY ADV. SRI.MOLLY JACOB, S.C.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 12-04-2013, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Prv.
W.P.(C). NO.10717/2013-L:
APPENDIX
PETITIONER'S EXHIBITS:
EXT.P1: TRUE COPY OF THE DECREE DT. 20-8-2003 IN O.S. NO. 253 OF 1994 OF
THE SUBORDINATE JUDGE'S COURT, CHERTHALA.
EXT.P2: TRUE COPY OF THE NOTICE DATED 20-6-2008 UNDER R.R ACT.
EXT.P3: TRUE COPY OF THE NOTICE DATED 20-6-2008 UNDER R.R ACT.
RESPONDENTS' EXHIBITS: NIL.
//TRUE COPY//
P.A. TO JUDGE
Prv.
P.R. RAMACHANDRA MENON, J.
- - - - - - - - - - - - - - - - - - - - - - -
W.P.(C)No.10717 of 2013
- - - - - - - - - - - - - - - - - - - - - - -
Dated this the 12th day of April, 2013
J U D G M E N T
The petitioner has approached this Court with the following prayers:
"i) to issue writ of mandamus or any other writ direction or order directing the respondents 2 and 3 to accept land tax and issue possession certificate in respect of landed properties extending to 36.5 ares in Sy.No.274/1-2 in Thuravoor South Village and 34.20 ares comprised in Survey Nos.418/1-8 and 420/1-4 of Pattanakkad village in Cherthala Taluk of Alappuzha District, in favour of the petitioner."
2. When the matter is taken up for consideration, the learned counsel for the petitioner submits that, in connection with the financial assistance availed by the petitioner from the 4th respondent, O.S. No.253 of 1994 came to be filed before the Sub Court, Cherthala, which was decreed as per Ext.P1. This in turn is under challenge in R.F.A. No.552/2007, which is pending consideration before this Court. The Deputy Tahsildar (Revenue Recovery) K.F.C. has issued Exts.P2 & P3, attaching the property, which according to the petitioner is contrary to the directions in W.P.(C)No.10717 of 2013 -2- Ext.P1. The case of the petitioner is only with regard to the denial of acceptance of land tax in respect of the properties belonging to the petitioner.
3. Heard the learned Senior Government Pleader as well as the learned Standing counsel appearing for the 4th respondent.
4. After hearing both the sides, this Court finds that the payment of land tax is to be made by the holder of the land and this is in tune with the relevant provisions of the Kerala Land Tax Act. The acceptance of land tax in no way is detrimental to the interest of the 4th respondent and as such, this Court finds that there is no rationale on the part of the concerned revenue authorities refusing to accept the land tax in respect of the property, merely by referring to Exts.P2 & P3.
5. In the above circumstances, there will be a direction to the respondents 2 & 3 to accept the land tax in respect of the property of the petitioner. It is made clear that, this is subject to the verdict to be passed by this Court in R.F.A. No.552/2007 and without prejudice to the rights and interest of the 4th respondent- K.F.C. in any manner.
W.P.(C)No.10717 of 2013 -3-
The petitioner shall produce a copy of the judgment along with a copy of the writ petition before respondents 2 & 3 for further steps.
Sd/-
P.R. RAMACHANDRA MENON, JUDGE //True copy// P.A. TO JUDGE shg/