Kerala High Court
Venugopalan.K vs Tha Tahsildar (Lr) on 18 January, 2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 18TH DAY OF JANUARY 2024 / 28TH POUSHA, 1945
WP(C) NO. 41974 OF 2023
PETITIONERS:
1 VENUGOPALAN.K.
AGED 73 YEARS
S/O. KRISHNASWAMY, GAYATHRI NIVAS, SATHRAPPADY,
KANCHIKKODE, PALAKKAD, PIN - 678621
2 MOHANAN
AGED 70 YEARS
S/O. KRISHNASWAMY, GAYATHRI NIVAS, SATHRAPPADY,
KANCHIKKODE, PALAKKAD, PIN - 678621
3 KAMALAM
AGED 66 YEARS
W/O. GOPALAN, B-51, PRE COURT MILL OLD COLONY,
NEAR HOLLY TRINITY SCHOOL, KANJIKKODE, PALAKKAD,
PIN - 678623
BY ADV V.A.VINOD
RESPONDENTS:
1 THA TAHSILDAR (LR)
PALAKKAD TALUK OFFICE, PALAKKAD, PIN - 678001
2 THE VILLAGE OFFICER
PUTHUSSERY WEST VILLAGE, PALAKKAD, PIN - 678621
OTHER PRESENT:
SR.GP - DEEPA NARAYANAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 18.01.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.P.(C). No.41974 of 2023 :2:
VIJU ABRAHAM, J.
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W.P.(C) No.41974 of 2023
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Dated this the 18th day of January, 2024
JUDGMENT
The petitioners have approached this Court seeking a direction to the 2nd respondent to accept tax in respect of 19.80 ares of property comprised in Survey No. 193/2 Block No.30 (Old Survey No. 569 P-8) in Puthussery West Village in Palakkad Taluk.
2. The Petitioners are the legal heirs of one Krishna Swamy Chettiyaar and Rajammal. All the properties have devolved upon the petitioners and Rajammal after the death of Krishnaswamy Chettiyar. The petitioners' father has acquired 2.93 Acres of property as per Pattayam No.34/1971 issued by Kuzhalmannam Land Tribunal. The above extent of property was partitioned among the petitioners and their mother Rajammal as per partition deed No.8685/2008 of SRO, Palakkad. After execution of the said partition deed, the share of mother Rajammal was purchased by the daughter of Venugopalan, Smt. Manju as per document No.8794/2008 of SRO, Palakkad. It is submitted that after acquiring the property vide partition deed and sale deed, the petitioners as well as above said Manju is paying tax in respect of W.P.(C). No.41974 of 2023 :3: the property after mutating the property in their name, as is evident from Exts.P1 to P3 tax receipts. It is further submitted that the property of the petitioners has been now proposed to be acquired by Government of Kerala for Kochi - Bengaluru Industrial Corridor, as is evident from Ext.P5. Only when Ext.P5 notification was issued, the petitioners came to know that the property comprised in Survey No.193/2 having an extent of 19.80 ares was omitted to be mentioned in the partition deed even though the entire extent was partitioned by them. The petitioners have obtained Ext.P6 copy of BTR pertaining to the property comprised in Survey No. 193/2 of Puthussery West Village and in the same it is seen that the property is in possession of parents of the petitioners Krishnaswamy Chettiyar and mother Rajammal along with petitioners 1 and 2 herein. So as to produce documents before the Deputy Collector (LA) Palakkad, the petitioners approached the 2nd respondent Village Officer for remitting basic tax in respect of the property in Survey No. 193/2 and for getting possession certificate. The 2nd respondent refused to accept basic tax stating that the property has been notified for acquisition. Thereupon the petitioners filed Ext.P7 representation before the 1 st respondent to which the 1st respondent issued Ext.P8 communication directing the 2nd respondent to accept the basic tax if the petitioners are in W.P.(C). No.41974 of 2023 :4: possession of the property with valid documents as provided in various Government orders. Thereupon the 2 nd respondent has issued Ext.P9 communication directing the petitioners to produce documents other than the pattayam and the partition deed so as to prove that they are in possession of the property.
3. Heard the learned Government Pleader also.
4. The petitioners rely on a Circular issued by the Land Revenue Commissioner bearing No.LRB8-31482/2017 dated 24.06.2017, wherein directions were issued in the matter of acceptance of land tax and in the said Circular the modalities for accepting tax has been prescribed. It is further mandated that, if there is any delay in accepting tax by the Village Officer concerned, the aggrieved party can approach the Tahsildar concerned and he shall take a final decision in the matter at the earliest. Petitioners also rely on the patta issued in the name of their father bearing No.34/1971 issued by the Kuzhalmannam Land Tribunal. Further, Exts.P1 to P3 show payment of tax in respect of the said property and Ext.P6 BTR shows that the property is in possession of the parents of the petitioners, Krishna Swamy Chettiyar and Rajammal and the petitioners submit that the property devolved upon them and they are in possession and ownership of the property as per partition deed No.8685/2008 of SRO, Palakkad. In view of the said W.P.(C). No.41974 of 2023 :5: documents in support of the petitioners, I am of the view that the grievance raised by the petitioners is to be considered in the light of the Circular dated 24.06.2017 of the Land Revenue Commissioner. Since the receipt of tax has been declined by the 2nd respondent Village Officer and going by the Circular, the aggrieved party could appear before the Tahsildar concerned (in the present case, the 1st respondent), for redressal of their grievances, the above writ petition is disposed of by directing the 1st respondent to consider the grievance raised by the petitioners and take a decision on the same, taking into consideration the documents referred to above and the Circular issued by the Land Revenue Commissioner bearing No.LRB8-31482/2017 dated 24.06.2017, at the earliest, at any rate, within a period of 10 days from the date of receipt of a copy of this judgment. To facilitate consideration of the same, the petitioners shall submit an appropriate request before the 1st respondent within a period of two days from today.
The writ petition is disposed of as above.
Sd/-
VIJU ABRAHAM JUDGE sm/ W.P.(C). No.41974 of 2023 :6: APPENDIX OF WP(C) 41974/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE TAX RECEIPT OF THE 1ST PETITIONER DATED 22.6.2023 Exhibit P2 TRUE COPY OF THE TAX RECEIPT OF THE 3RD PETITIONER DATED 22.6.2023 Exhibit P3 TRUE COPY OF THE TAX RECEIPT OF THE 2ND PETITIONER DATED 3.5.2023.
Exhibit P4 TRUE COPY OF THE TAX RECEIPT IN RESPECT OF PROPERTY PURCHASED BY MANJU DATED 22.6.2023 Exhibit P5 TRUE COPY OF THE RELEVANT PAGES OF THE NOTIFICATION IN G O (P) NO. 209/22/RD AND S.R.O.NO.750/2022 ISSUED BY THE GOVERNMENT OF KERALA DATED 29.7.2022 Exhibit P6 TRUE COPY OF THE BTR ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT DATED 24.8.2022 Exhibit P7 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONERS BEFORE THE 1ST RESPONDENT DATED 12.10.2022 Exhibit P8 TRUE COPY OF THE COMMUNICATION NO.
TLKPKD/181/2023-F6 ISSUED BY THE 1ST RESPONDENT TO THE 2ND RESPONDENT DATED 9.2.2023 Exhibit P9 TRUE COPY OF THE COMMUNICATION NO.
23/2023 ISSUED BY THE 2ND RESPONDENT DATED 6.3.2023