Petitioner sought permission to remit land tax despite lack of subdivision number. Court held payment is a fiscal matter not dependent on subdivision. Ordered manual acceptance of tax and completion of Form No.8 action within two weeks.
Tax to be accepted manually pending subdivision application action under Form No.8.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
THURSDAY, THE 24TH DAY OF MARCH 2022 / 3RD CHAITHRA, 1944
WP(C) NO. 48 OF 2022
PETITIONER:
NAMBIAPARAMBIL PUTHUSSERIL ANIYAMMA THOMAS, AGED 48 YEARS, D/O.ABRAHAM THOMAS, VANIYAMKUNNU, VAYAKKARA AMSOM, NERUMBA DESOM, P.O.CHERUPUZHA, PAYYANUR TALUK, KANNUR DISTRICT, PIN-670 511.
BY ADVS.M.V.AMARESAN S.S.ARAVIND
RESPONDENTS:
1 VILLAGE OFFICER, VAYAKKARA, P.O.VAYAKKARA, KANNUR DISTRICT, PIN-670 511.
SMT.MABLE.C.KURIAN, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT
The petitioner alleges that even though the property involved in this case is owned by her exclusively and accounted for in a 'Thandaper' in her favour - as is evident from Exts.P7 to P9, she has now been refused permission to remit land tax on it by the 1st respondent - Village Officer, who has issued Ext.P11 proceedings citing several untenable reasons. The petitioner, therefore, prays that Ext.P11 be set aside and the Village Officer be directed to allow her to remit land tax
on the property in question without any further delay.
counsel for the petitioner and Smt.Mable C.Kurian
– learned Senior Government Pleader, appearing for the official respondents.
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response to the assertions and allegations of the petitioner, submitted that, as is indubitable from Ext.P11, a larger extent of land has been given a common Thandaper in the name of two other persons, along with the petitioner and that she had been allowed to pay land tax on a larger extent than what is entitled to her.
hence, the petitioner must now make an application
under Form No.8 of the Kerala Survey and Boundaries Rules, 1964, ('Rules', for short), so that the exact extent eligible to her can be alloted to a sub division; and that it is only, thereafter, can she be allowed to remit land tax. She, however, offered that if the petitioner remits land tax for the land in question, same can be accepted manually and a tax receipt issued, however, subject to further orders on the application to be made by her.
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is without doubt that Ext.P11 has proceeded solely
on the basis that the property claimed by the petitioner has not been allowed a sub division number. However, this, in my view, cannot stop her from remitting land tax, since as is well settled that such payment is only a fiscal matter and not an attribute of ownership per se .
Resultantly, I order this writ petition in the following manner:
application before the competent Authority under Form No.8 of the 'Rules'; and if this is done within a period of two weeks from
the date of receipt of a copy of this
judgment, same shall be taken into account
and necessary action completed thereon, after affording her an opportunity of being heard and of producing necessary documents;
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thus culminating in an appropriate order
and necessary action thereon, as
expeditiously as is possible.
(b) In the meanwhile, even before the afore action is completed, if the petitioner remits land tax on the property covered by Exts.P7 to P9, same shall be accepted manually and the Tax Receipt issued to her, subject to any decision to be taken on the Form No.8 application to be preferred by her in terms of the direction (a) above.
Sd/-
DEVAN RAMACHANDRAN JUDGE
akv
WP(C) NO. 48 OF 2022
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APPENDIX OF WP(C) 48/2022
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF REGISTERED JENM SALE DEED BEARING NO.322/2002 OF SRO, PERINGOME. EXHIBIT P2 TRUE COPY OF AND TAX RECEIPT FOR THE YEAR FROM 2002 TILL 2019-2020 DATED 12.04.2002, ISSUED BY THE 1ST RESPONDENT IN RESPECT OF EXHIBIT P1 PROPERTY. EXHIBIT P3 TRUE COPY OF LAND TAX RECEIPT DATED 29.04.2019 FOR THE YEAR 2019-2020 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF POSSESSION CERTIFICATE RELATING TO EXHIBIT P1 PROPERTY ISSUED BY 1ST RESPONDENT DATED 13.05.2019. EXHIBIT P5 TRUE COPY OF REGISTERED JENM SALE DEED NO.2211/2004 OF SRO, PERINGOME DATED 20.10.2004. EXHIBIT P6 TRUE COPY OF LAND TAX RECEIPT DATED 07.12.2004 IN RESPECT OF YEAR 20042005. EXHIBIT P7 TRUE COPY OF LAND TAX RECEIPT ISSUED BY 1ST RESPONDNET DATED 29.04.2019. EXHIBIT P8 TRUE COPY OF THANDAPER IN RESPECT OF LAND BEARING RS NO.74/110 DATED 13.05.2019 ISSUED BY 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P9 TRUE COPY OF THANDAPER IN RESPECT OF LAND BEARING RS NO.30/118 DATED 13.05.2019 ISSUED BY 1ST RESPONDENT TO THE PETITIONER.
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EXHIBIT P10 TRUE COPY OF POSSESSION CERTIFICATE DATED 13.05.2019 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER IN RESPECT OF EXHIBIT P5 LAND.
EXHIBIT P11
TRUE COPY OF LETTER ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 15.01.2021.
RESPONDENT'S/S EXHIBITS : NIL.
//TRUE COPY// P.A. TO JUDGE
2 issues framed by the court
Whether refusal to accept land tax due to lack of subdivision number impedes the fiscal right of payment by an owner.
Whether manual acceptance of tax can be allowed pending subdivision application.
1 provisions across 1 enactments
Nambiaparambil Puthussiril Aniyamma Thomas
Village Officer, Vayakkara
District Collector, Kannur
Mable. C. Kurian
Devan Ramachandran
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
