Petitioners approached the Court after the revenue authorities refused to accept property tax on land purchased by them. The Court held that authorities cannot refuse basic tax for fiscal purposes and must accept it.
Directed the 3rd respondent to accept the basic tax for the years 2019-2020 and beyond upon payment of requisite fees.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V
TUESDAY, THE 03RD DAY OF NOVEMBER 2020 / 12TH KARTHIKA, 1942
WP(C).No.13158 OF 2020(T)
PETITIONER:
NEBUHAN MANZIL, KULATHUPUZHA P.O., KOLLAM, PIN-691310.
BY ADVS.
SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN
RESPONDENTS:
1 THE REVENUE DIVISIONAL OFFICER, PUNALUR, KOLLAM DISTRICT, PIN-691305.
2 THE TAHSILDAR, TALUK OFFICE, PUNALUR, KOLLAM DISTRICT, PIN-691305.
*4TH RESPONDENT DELETED AS PER ORDER DATED 3.11.2020 IN I.A.NO.1 OF 2020.
SRI JAFAR KHAN, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT
Being aggrieved by the abrupt refusal by the respondents in accepting property tax in respect of an item of property owned by the petitioners, they have approached this Court.
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using the property for non-exempted purposes. No other proceedings have been initiated against the petitioners either under the Land Reforms Act or under any other statute for carrying out any violations. At any rate, it has been held by this Court that if exempted land is used in contravention of the purpose for which exemption is granted, the authorities can only proceed against the property in accordance with the provisions of the Land Reforms Act. However, they cannot refuse to accept the Basic tax if so requested, as acceptance of tax is purely for fiscal purposes. If there is any violation of the provisions of any of the statutes, the authorities can very well proceed against the petitioners in accordance with law.
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respondent shall accept the basic tax for the years 2019-2020 and beyond.
This writ petition will stand disposed of with the above directions.
Sd/-
RAJA VIJAYARAGHAVAN V
JUDGE
sru
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APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE SALE DEED DATED 05.1.2019 OF KULATHUPUZHA SUB REGISTRY. EXHIBIT P2 A TRUE COPY OF THE PARTITION DEED NO.771 DATED 09.08.1994 OF KULATHUPUZHA SUB REGISTRY. EXHIBIT P3 A TRUE COPY OF THE TAX RECEIPT DATED 7.4.2009, ISSUED FROM THE VILLAGE OFFICE, THINKALKARIKKAM. EXHIBIT P4 A TRUE COPY OF THE TAX RECEIPT FOR THE YEAR 2018-2019 DATED 25.1.2019 ISSUED FROM THE VILLAGE OFFICE, THINKALKARIKKAM. EXHIBIT P5 A TRUE COPY OF THE REPRESENTATION DATED 2.6.2020 FILED BY THE PETITIONERS BEFORE THE 1ST RESPONDENT.
RESPONDENTS EXHIBITS:NIL
1 issue framed by the court
Whether authorities can refuse to accept basic property tax from petitioners who purchased exempt plantation land.
M. Nazeerudeen
Shabeer B.S.
The Revenue Divisional Officer, Punalur
The Tahsildar, Taluk Office, Punalur
The Village Officer, Thinkalkarikkam
Dr. Mathew Nainan
Raja Vijayaraghavan V
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
