Disposed

R.Sudhikumar v. State of Kerala

Kerala HC2 Apr 2018WP(C)/5496/2018

Case brief

AI extract

What is this about?

The Court observed that the District Collector lacks jurisdiction to consider tax payment complaints under the Kerala Land Tax Act, 1961, directing the petitioner to apply to the Village Officer. The order quashes the Collector's jurisdiction and directs immediate tax acceptance if no legal impediments exist.

What did the court decide?

The writ petition was disposed of. The petitioner is directed to apply to the Village Officer within three weeks. If no legal impediments exist, the tax shall be accepted immediately thereafter.

R.Sudhikumar Vs State of Kerala — Writ and Judicial Review | Kerala HC (2018)

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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 SHAJI P.CHALY

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MONDAY, THE 2ND DAY OF APRIL 2018 / 12TH CHAITHRA, 1940

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WP(C).No. 5496 of 2018

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----------------------

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PETITIONER :

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R.SUDHIKUMAR AGED 68 YEARS, S/O. LATE M. RAMESAN, LAKSHMI BHAVAN, ARYANAD P.O., THIRUVANANTHAPURAM DISTRICT, PIN-695 001.

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BY ADVS.SRI.S.SHYAM SRI.KIRAN PETER KURIAKOSE

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RESPONDENTS :

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1. STATE OF KERALA REPRESENTED BY ITS SECRETARY TO REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.

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2. DISTRICT COLLECTOR THIRUVANANTHAPURAM, KUDAPPANAKKUNNU P.O., THIRUVANANTHAPURAM-695 001.

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3. VILLAGE OFFICER KADAKKARAPPALLY VILLAGE, ANAYARA P.O., THIRUVANANTHAPURAM DISTRICT, PIN-695029.

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BY GOVERNMENT PLEADER SMT. VINITHA B.

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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bp 3/04/2018

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WP(C).No. 5496 of 2018 (J)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXHIBIT P1 TRUE COPY OF THE PATTAYAM DATED 29.6.1969 IN THE NAME OF M.REMESAN. EXHIBIT P2 TRUE COPY OF THE RELEASE DEED IN THE NAME OF THE PETITIONER DATED 8.8.2008 BEARING REG. NO. 3414 OF 2008 OF THE SUB REGISTRAR'S OFFICE, THIRUVANANTHAPURAM. EXHIBIT P3 TRUE COPY OF THE BASIC TAX RECEIPT ISSUED BY THE 3RD RESPONDENT DATED 12.3.2015. EXHIBIT P4 TRUE COPY OF THE RECEIPT ISSUED BY THE OFFICE OF THE 2ND RESPONDENT DATED 20.12.2017

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RESPONDENT'S EXHIBITS: NIL.

//TRUE COPY//

P.A. TO JUDGE

bp 03/4/2018

SHAJI P.CHALY, J.

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W.P.(C).No.5496 of 2018

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...................................................... Dated this the 2^nd day of April, 2018

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J U D G ME N T

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Petitioner is the owner in possession of 5 cents of land covered by Ext.P1 Pattayam and Ext.P2 release deed from the year 2008. Petitioner was paying Basic Tax for the said land under the provisions of the Kerala Land Tax Act, 1961 upto the financial year 2014-15. Thereafter, the third respondent is not accepting tax from the petitioner. According to the petitioner, there are no reasons for not accepting the tax from the petitioner, since the title held by the petitioner is a perfect one and the petitioner is entitled as of right to pay tax for the aforesaid extent of land.

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Being aggrieved, petitioner has submitted a complaint before the District Collector, evident from Ext.P4 acknowledgement. Petitioner seeks direction for

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W.P.(C).No.5496 of 2018 : 2 :

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disposal of the complaint before the District Collector.

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I have heard learned counsel for the petitioner

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and the learned Senior Government Pleader and perused pleadings and the documents on record.

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In my considered opinion, the statutory authority to consider any such application is the Village Officer under the Kerala Land Tax Act, 1961. Therefore, the complaint submitted by the petitioner before the District Collector may not be an appropriate one and in accordance with law. However, I am of the considered opinion that an opportunity can be given to the petitioner to make a suitable application to the Village Officer concerned. Matters being so, if the petitioner makes any such application to the third respondent, within three weeks from the date of receipt of a copy of this judgment, which shall be considered by the third respondent, in accordance with law if required after securing necessary participation of the petitioner and attain finality, within a month thereafter. I also make it clear, if there are no

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W.P.(C).No.5496 of 2018

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: 3 :

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legal impediments standing in the way of receiving the tax, the tax shall be accepted from the petitioner immediately thereafter.

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The writ petition is disposed of accordingly.

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Sd/- SHAJI P.CHALY JUDGE

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Bb/3/4/2018

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[True copy]

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P.A to Judge

R.Sudhikumar v. State of Kerala

Case brief

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R.Sudhikumar v. State of Kerala

Case brief

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