Ajai Joseph vs State Of Kerala

Murali Purushothaman, J

The petitioners are owners in possession and enjoyment of 1 Hectare 38.60 Ares of land in Survey No.718 of Manjumala Village by virtue of a sale deed No.3081/1/13 dated 21.10.2013 of Peerumedu S.R.O. The petitioners state that the property has been mutated in their names, and they are remitting the basic tax regularly. They have remitted the land tax up to the period 2019 and after 2019, the tax was accepted provisionally, and the land tax receipt, Ext.P3, is issued with an endorsement in it stating that “subject to WP(C) No. 7173 of 2019”. When the petitioners applied for the issuance of possession certificate, location sketch, ROR certificate etc., the 5th respondent-Village Officer refused to provide the same in the light of the proceedings of the Special Officer & Collector vide GLR(LR)210/15/PER-TEC dated 12.08.2016. The petitioners state that, since the revenue certificates, including the possession certificate, location sketch and ROR are not issued, the petitioners are not in a position to utilize the property effectively.

It is stated that the proceedings of the Special Officer & Collector, dated 12.08.2016, have been set aside by this Court vide judgment dated 07.11.2018 in WP(C) No.40002/2016 & connected cases. Accordingly, it is contended that the endorsement made in the tax receipt is liable to be effaced and the 5th respondent is liable to accept the land tax from the petitioners. The petitioners further contend that the endorsement made in Ext.P3 land tax receipt regarding the pendency of the writ petition in WPC 7173 of 2019, also cannot stand in the way of accepting land tax without any condition since the said writ petition has been disposed of by this Court as per Ext.P4 judgment dated 28.03.2019, wherein this Court directed the Village Officer to accept the land tax without any condition regarding the pendency of WP(C) No.40002/2016 & connected cases.

Heard the learned counsel for the petitioner and the learned Government Pleader for the respondents.

WP(C) No.7173/2019, which is referred to in Ext.P3 land tax receipt, has been disposed of vide Ext.P4 judgment dated 28.03.2019. W.P(C) No.40002/2016 challenging the orders and notices issued by the Special Officer & Collector itself has been disposed of, setting aside the orders of the Special Officer & Collector, as seen from Ext.P5 judgment in W.P© No.7173/2019, the Judges Papers whereof is incorporated with this writ petition.

Accordingly, this writ petition is disposed of directing the 5th respondent-Village Officer, to remove the endorsement ‘Provisional acceptance of tax subject to the WP(C) 7173/2019 dated 20/05/2019 from Ext.P3 and issue fresh tax receipt in lieu of Ext.P3. There will be a further direction to the 5th respondent to issue possession certificate, ROR certificate, location sketch and other revenue certificates on filing proper applications and within two months of making such applications.

The above writ petition is disposed of.