Disposed

P.T.Abdussamad v. District Collector, Malappuram

Kerala HC5 Nov 2013WP(C)/15932/2013

Case brief

AI extract

What is this about?

The High Court of Kerala directed the District Collector to reconsider the petitioner's application for a reference question of law under the Kerala Land Tax Act and to decide within six weeks, maintaining status quo pending the order.

What did the court decide?

Directed the first respondent to consider the reference application, hear both sides, and decide within six weeks while maintaining status quo.

P.T.Abdussamad Vs District Collector, Malappuram — Land Acquisition | Kerala HC (2013)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON

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TUESDAY, THE 5TH DAY OF NOVEMBER 2013/14TH KARTHIKA, 1935

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WP(C).No. 15932 of 2013 (N)

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PETITIONER :

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P.T.ABDUSSAMAD, AGED 52 YEARS S/O MAMADUKUTTY HAJEE, THALAKKOTTIRI HOUSE, ARRO DESOM OLAVATOOR P.O., KOMDOTTI (VIA), MALAPPURAM DISTRICT.

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BY ADV. SRI.SIRAJ KAROLY

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RESPONDENTS :

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1. DISTRICT COLLECTOR, MALAPPURAM

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2. TALUK TAHSILDAR ERANADU TALUK, MANJERY, MALAPPURAM.

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3. THE VILLAGE OFFICER, PULIKKAL VILLAGE, ERNAKULAM TALUK MALAPPURAM DISTRICT.

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4. IYYATHUKUTTY, VARIYAMTHODIKA VEEDU, W/O. PATHAYAKKADI MARARKUTTY.

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5. KADEESAKUTTY, KAATTILTHODI VEEDU, OLAVATOOR P.O., KONDOTTI (VIA).

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6. SULAIKHA, KAATTILTHODI VEEDU, OLAVATOOR P.O., KONDOTTI (VIA).

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7. SAKKERA, KAATTILTHODI VEEDU, OLAVATOOR P.O., KONDOTTI (VIA).

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8. NASEERA, KAATTILTHODI VEEDU, OLAVATOOR P.O., KONDOTTI (VIA).

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9. NASEEMA, KAATTILTHODI VEEDU, OLAVATOOR P.O., KONDOTTI (VIA).

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10. PATHUMA, KATTILTHODI VEEDU, OLAVATOOR P.O., KONDOTTI (VIA).

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WP(C).No. 15932 of 2013 (N)

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11. SAMEERA, KAATTILTHODI VEEDU, OLAVATOOR P.O., KONDOTTI (VIA).

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12. SHAKIRA, KATTILTHODI VEEDU, OLAVATOOR P.O., KONDOTTI (VIA).

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13. BASEEM, KATTILTHODI VEEDU, OLAVATOOR P.O., KONDOTTI (VIA).

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14. SAIDALAVI, AKKARAMAL HOUSE, KANNAN VETTIKAVU P.O. PULIKKAL (VIA).

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15. SARABEEVI, W/O MOITHEENKUTTI, SAFARI HOUSE, KATTILTHODI AROOR OLAVATTOR P.O., KONDOTTI (VIA).

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16. SAFEER, S/O MOITHEENKUTTI, SAFARI HOUSE, KATTILTHODI AROOR OLAVATTOR P.O., KONDOTTI (VIA).

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17. FASNA, D/O MOITHEENKUTTI, SAFARI HOUSE, KATILTHODI AROOR OLAVATTOR P.O., KONDOTTI (VIA).

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18. RIFINA, D/O MOITHEENKUTTI, SAFARI HOUSE, KATTILTHODI AROOR OLAVATTOR P.O., KONDOTTI (VIA).

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19. KAMMU JAFNAS,ERUMOOLIPARAMBU, FAROOKH COLLEGE P.O., PIN:673632.

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20. MUHAMMAD, KATTILTHODI VEEDU, OLAVATOOR P.O., KONDOTTI VIA.

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21. BICHEENI, W/O PARAADAN AALIKOYA KODAKAT PARAMBU HOUSE KOLATHARA, P.O., CHERUVANOOR VILA.

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22. P.T.KAMNUKUTT @ KHALID, THALAKOTTIRI HOUSE, AROOR, OLAVATTOOR P.O. KONDOTTI VIA.

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23. P.T.KHADER, THALAKKOTTIRI HOUSE, AROOR, OLAVATOOR P.O.KONDOTTI (VIA).

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24. P.T.FATHIMA, W/O SHAI ALI, KANNAJERI HOUSE, PUTHALAM AREEKODU.

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25. P.T.RAZAK, THALAKKOTTIRI HOUSE, AROOR, OLAVATTOR P.O.KONDOTTI (VIA).

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WP(C).No. 15932 of 2013 (N)

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26. P.T.AYISHYABI, THALAKKOTTIRI HOUSE, AROOR, OLAVATTOR P.O.KONDOTTI (VIA).

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27. P.T.REZIA, W/O UMMAR MASTER, THAZHATHE, PEEDIYEKKAL HOUSE NEAR VELLIYANJERI SCHOO, MELATTOOR P.O.

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28. P.T.ABDUL SALEEM, THALAKKOTTIRI HOUSE, AROOR, OLAVATTOR P.O.KONDOTTI (VIA).

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29. P.T.BUSHRA, W/O MAJEED, THONDIYIL HOUSE, KARUVAARAKUNDU.

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30. SHIYAS,S/O PULAAKKAYIL PUTHIYA MALIYEKKAL MUHAMMED, VETTATH, PUTHIYANGARI P.O., THIROOR, PIN:676 102. R1 TO R3 BY GOVERNMENT PLEADER SMT.K.T. LILLY R4 TO R12 & R14 TO 21 BY ADVS. SRI.P.B.KRISHNAN SRI.P.B.SUBRAMANYAN

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SMT.GEETHA P.MENON SRI.N.AJITH

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SRI.P.M.NEELAKANDAN

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-11-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 15932 of 2013 (N)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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P1: TRUE COPY OF THEORDER IN M.C.7/74 DATED 6.7.74 OF SUB DIVISIONAL MAGISRAE PERINTHALMANNA

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P2: TRUE COPY OF THE ORDER IN OS NO.137/1976 DATED 30.7.1977 OF THE MUNSIFF COURT, MANJERI.

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P3: TRUE COPY OF THE ORDER ISSUED BY THE IST RESPONDENT DATED 27.5.2013.

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P4: TRUE COPY OF THE REFERANCE APPLICATION DTED 22.6.2013 OF THE DISRICT COLLECTOR, MALAPPURAM.

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P4(A): TRUE COPY OF THE RECEIPT CUM DNDORSEMENT

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DATED 22.6.2013.

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P5: TRUE COPY OF THE DATES AND EVENTS

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P6: COPY OF THE THRID PARTY AFFIDAVIT DT 25/7/2013.

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P7: COPY OF THE JUDGMENT IN O.S.NO.680/1968 DT 5/4/1978 ON THE FILE OF THE MUNSIFF COURT, MANJERY.

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P8: COPY OF THE JUDGMENT IN O.S. NO.980/1968 DT 5/4/1978 ON THE FILE OF MUNSIFF COURT, MANJHERY.

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P9: COPY OF THE JUDGMENT IN O.S.52/88 DT 27/3/1991 ON THE FILE OF SUBORDINATE COURT, MANJERY.

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P10: COPY OF THE PLAN SUBMITTED BY THE COMMISSIONR IN O.S. 2/83 WHICH IS RENUMBERED AS O.S.52/88

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RESPONDENT(S)' EXHIBITS :

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EXT.R4(a): DT 11/9/2004 COPY OF THE COMPLAINT FILED BY THE MOTHER BEFORE THE R1

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EXT.R4(b): DT.22/11/2006, COPY OF THE ORDER PASSED BY THE TAHSILDAR, ERNAD.

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EXT.R4(c): DT NIL, COPY OF THE APPEAL FILED UNDER SECTION 9 OF THE KERALA LAND TAX ACT, 1961 BEFORE THE R1.

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EXT.R4(d): DT 7/2/2013, COPY OF THE JUDGMENT IN WPC NO. 3608/2013.

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WP(C).No. 15932 of 2013 (N)

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EXT.R4(e):	DT 6/6/2013, COPY OF THE REPRESENTATION MADE BY
	THE PETITIONER BEFORE THE HON'BLE MINISTER FOR REVENUE.
EXT.R4(f):	DT 15/1/2007, COPY OF DOC.NO.203/2007, S.R.O., VAZHAKKAD.
EXT.R4(g):	DT 16/9/1992, COPY OF ORDER OF THE SURVEY SUPERINTENDENT.
EXT.R4(h):	DT. NIL, COPY OF THE BASIC TAX REGISTER.

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//TRUE COPY// P.A. TO JUDGE

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P.R. RAMACHANDRA MENON, J.

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W.P.(C). No. 15932 of 2013

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-------------------------------------------Dated this the 5th day of November, 2013

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JUDGMENT

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The petitioner has approached this Court mainly being aggrieved of Ext.P9 order passed by the first respondent under Section 9 of the Kerala Land Tax Act. It is stated that the petitioner has already filed Ext.P4 application before the first respondent under Section 10 of the Act seeking for a reference on the question of law framed therein, to the concerned District Court. The inaction on the part of the respondents made the petitioner to approach this Court by filing this writ petition.

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Pursuant to 'Urgent Notice on admission' ordered to the respondents 4 to 30 by this Court, the party respondents have entered appearance and filed a detailed counter affidavit explaining the facts and figures, also producing copies of the relevant documents as Exts. R4(a) to R4(h). The petitioner has filed a reply affidavit as well, producing some additional documents as Exts. P6 to P10.

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The learned Counsel for the petitioner submits that, apart from the dispute as to the factual position involved and also as to the proceedings before the civil court, the same has been

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W.P.C. No.15923 of 2013 -2-

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simply given a go-bye by the first respondent, who passed Ext.P9 order. The said submission is sought to be rebutted by Mr. K. Jayakumar, the learned Senior Counsel appearing for the party respondents, pointing out that the petitioner himself has approached this Court without revealing the full set of facts and figures and that an order was procured by the petitioner to remit the tax in respect of the property concerned without actually having the right over the same, which made the party respondents to approach this Court by filing WP.(C) No.3608/2013. It was disposed of as per Ext.R4(d) dated 7.2.2013 directing the concerned respondent to consider and pass appropriate orders on Ext.P3 appeal after hearing and it was accordingly that the first respondent considered the matter and passed Ext.P9 order, which is perfectly within the four walls of law and is not assailable under any circumstance.

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Heard the learned Government Pleader as well.

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After going through the pleadings and proceedings , it is

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seen that the only issue now pressed before this Court is for causing a reference, to be made to the concerned District Court as given under Section 10 of the Kerala Land Tax Act, which reads as follows:

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W.P.C. No.15923 of 2013

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-3-

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“ 10. Reference to District Court: -

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(1) Subject to such conditions and limitations as may be prescribed, the assessee may, within thirty days of the date upon which he is served with notice of an order under sub-section (4) of Section 9, require the appellate authority to refer to the District Curt any questions of law arising out of such requisition, and the appellate authority may, within sixty days of the receipt of such requisition, draw up a statement of the case and refer it to the District Court.

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(2) If the District Court is not satisfied that the statement in a case referred under this section are sufficient to enable it to determine the question raised thereby, the Court may refer the case back to the appellate authority to make such additions thereto or alterations therein as the Court may direct in that behalf.

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(3) The District Court upon the hearing of any such case shall decide the questions of law raised thereby and shall deliver its judgment thereon containing the grounds on which such decision is founded and shall send a copy of such judgment under the seal of the Court to the appellate authority which shall pass such orders as are necessary to dispose of the case conformably to such judgment.

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(4) The decision of the District Judge on such reference shall be final.

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(5) Notwithstanding that a reference has been made under this section to the District Court, basic tax shall be payable in accordance with the assessment made in the case:

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W.P.C. No.15923 of 2013

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-4-

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Provided that if the amount of assessment is reduced as a result of such reference the amount overpaid shall be refunded.

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(6) For the purpose of this section, “District Court” means the District Court having jurisdiction over the area in which the land on which tax has been levied is situate.”

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The petitioner has framed the so-called 'question of law' in Ext.P4, which is pending consideration before the 1st respondent.

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In the said circumstance, there will be a direction to the

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1st respondent to consider Ext.P4 with proper application of mind as to whether any 'question of law' is involved and if so, whether it is in conformity with the mandate of Section 10 of the Kerala Land Tax Act. The exercise, as above shall be completed after hearing both the sides at the earliest, at any rate, within 'six weeks' from the date of receipt of a copy of this judgment. It is made clear that, this Court has not expressed anything with regard to the merits involved. 'Status quo' as on date shall be maintained till the proceedings are finalized as above.

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The writ petition is disposed of.

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P.R. RAMACHANDRA MENON, JUDGE.

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kp/-

P.T.Abdussamad v. District Collector, Malappuram

Case brief

What is this about?

What did the court decide?

P.T.Abdussamad v. District Collector, Malappuram

Case brief

What is this about?

What did the court decide?

What the court decided

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