Liyakath Ali Khan vs State Of Kerala

Gopinath P, J

The petitioners have approached this court aggrieved by the fact that land tax is not being collected from the petitioners in respect of property obtained by the petitioners under Ext.P1.

The learned counsel appearing for the petitioners would submit that the petitioners along with their parents had purchased the land in question from members of the Tripunithura Kovilakam. It is submitted that the property was purchased by the petitioners along with one Sadanandan and a partition was effected in respect of the property as per Ext.P2. It is the case of the petitioners that, thereafter, the property was mutated in the name of Kadavamthodu Abdu Rahman Haji, (father of the 1st petitioner). Reference is made in this regard to Exts P3 and P4 tax receipts, Ext.P5 Possession certificate and Ext.P6 Building permit issued to the petitioners by the Thrissur Municipal Corporation. It is submitted that when the petitioners approached the 3rd respondent for collecting tax for the period after 2013 for the purposes of obtaining occupancy certificate from the Thrissur Municipal Corporation, the 3rd respondent refused to collect tax.

The learned Government Pleader on instructions would submit that the property in question lies in Sy. Nos.178/1 and 220/2 of Chembukavu Village, Thrissur District. It is submitted that the property in Sy. No.178/1 is stated as 'Pallithevaram', while the property in Sy. No.220/2 is described as 'assigned puramboke'. It is submitted that a survey has to be conducted to identify the nature of the property and the extent of property which the petitioners can be permitted to pay tax. It is also submitted that the tax can be provisionally accepted from the petitioners subject to outcome of the survey.

Having heard the learned counsel appearing for the petitioners and the learned Government Pleader appearing for respondents, this writ petition will stand disposed of directing the 2nd respondent to cause a survey of the property stated to have been obtained by the petitioners and covered by Exts.P1 and P2 documents and to determine the extent and nature of the land for the purposes of determining as to whether basic tax can be accepted from the petitioners. Provisionally and subject to the result of the survey, basic tax shall be accepted from the petitioners taking into account the fact that tax was being accepted from the petitioners/their predecessor in interest as can be seen from Exts.P3 and P4 tax receipts and Ext.P5 Possession certificate. This direction is also issued considering the fact that the petitioners have to produce the basic tax receipt before the Municipal Corporation of Thrissur for the purposes of obtaining occupancy certificate in receipt of the building constructed by them over the property in question. The 2nd respondent shall take steps to complete survey proceedings within a period of 3 months from the date of receipt of a certified copy of this judgment. If the petitioners are required to make any application before the 2nd respondent for the purposes of conducting a survey, they shall make such application within a period of two weeks from today. The petitioners shall mark appearance before the 2nd respondent at 11 a.m on 31-07-2023 and thereafter the matter shall be considered by the 2nd respondent as directed above. The 2nd respondent shall ensure that permission is granted to the petitioners to pay tax provisionally and subject to outcome of the survey proceedings.