Petitioners challenging refusal of land tax authorities to accept land tax sought direction to the Tahsildar to consider their representation based on an enquiry report and hear a petitioner representative before deciding.
Direction to the 2nd respondent to consider Ext.P16 representation based on enquiry report within two months and hear 4th petitioner.
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 MURALI PURUSHOTHAMAN
MONDAY, THE 9TH DAY OF OCTOBER 2023 / 17TH ASWINA, 1945
WP(C) NO. 12986 OF 2022
PETITIONERS:
1 RAMESAN P.T., AGED 59 YEARS S/O. BALAN, MAKKANARI MEETHAL HOUSE, GURUVAYURAPPAN COLLEGE P.O, PIN 673 014, KOZHIKODE DISTRICT.
2 CHATHUKUTTY, S/O. KANDAN, KARUVALLY PULAVAN THIRUTHI, PANTHEERANKAVU PIN 673 019, KOZHIKODE DISTRICT.
3 K. RAMAKRISHNAN, S/O. KARTHYAYANI AMMA, VYSAKH BHAVANAM, GURUVAYURAPPAN COLLEGE P.O, PIN 673 014, KOZHIKODE DISTRICT.
4 SURESH P.T, S/O. BALAN, NANDANAM MAKKANARI MEETHAL HOUSE, GURUVAYURAPPAN COLLEGE P.O, PIN 673 014, KOZHIKOD DISTRICT.
5 YESODHA, W/O. PRABHAKARAN, KARUPPAL HOUSE, PANTHEERANKAVU P.O, PIN 673 019, KOZHIKODE DISTRICT.
7 ANDIKKAVIL GIRIJA, D/O. KANDAKUTTY, ANDIKAVU HOUSE, GURUVAYURAPPAN COLLEGE P.O, PIN 673 014, KOZHIKODE DISTRICT.
9 ARAVINDAN K.M, S/O. BHASKARAN, KANDIYIL METHAL HOUSE, GURUVAYURAPPAN COLLEGE P.O, PIN 673 014, KOZHIKODE DISTRICT.
WP(C) NO. 12986 OF 2022 : 2 :
BY ADV WILSON URMESE
RESPONDENTS:
1 THE VILLAGE OFFICER OLAVANNA VILLAGE OFFICE, GURUVAYURAPPAN COLLEGE P.O, PIN 673 014, KOZHIKODE DISTRICT.
2 THE TAHSILDAR, CIVIL STATION P.O, KOZHIKODE , PIN 673 020, KOZHIKODE DISTRICT.
4 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. SRI.BIMAL K NATH (SR.GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 12986 OF 2022 : 3 :
JUDGMENT
The petitioners are the owners in possession and
enjoyment of land comprised in Re-Survey Nos.66-68 of the Olavanna Village, Kozhikode Taluk, Kozhikode District. It is submitted that they have paid the land tax of their respective properties till 2004 and thereafter, the village authorities refused to receive the same. The petitioners submit that, no reasons, whatsoever, have been stated for the non acceptance of the land tax. In Ext.P13 information received by the petitioners under the Right to Information Act, 2005, it is stated that no orders are received from the Government or
any other authorities prohibiting acceptance of tax.
learned Government Pleader.
WP(C) NO. 12986 OF 2022 : 4 :
the 2nd respondent Tahsildar will consider Ext.P16
representation on the basis of the said enquiry report.
The writ petition is disposed of accordingly.
Sd/-
MURALI PURUSHOTHAMAN JUDGE
SB
WP(C) NO. 12986 OF 2022 : 5 :
APPENDIX
PETITIONER EXHIBITS
| Exhibit P1 | TRUE COPY OF SALE DEED NO. 2966/1989 OF CHEVAYOOR SRO. |
|---|---|
| Exhibit P1(a) | TRUE COPY OF PURCHASE CERTIFICATE NO. 373/1989 OF THE LAND TRIBUNAL BEYPORE. |
| Exhibit p1(b) | TRUE COPY OF PURCHASE CERTIFICATE NO. 374 / 1989 OF THE LAND TRIBUNAL, BEYPORE. |
| Exhibit P1(c) | TRUE COPY OF WILL NO. 75/1996 OF CHEVAYOOR SRO. |
| Exhibit P1(d) | TRUE COPY OF PURCHASE CERTIFICATE NO. 358/1990 OF THE LAND TRIBUNAL, BEYPORE. |
| Exhibit P1(e) | TRUE COPY OF THE TAX RECEIPT NO. 57 ISSUED BY THE VILLAGE OFFICE, OLAVANNA. |
| Exhibit P2 | TRUE COPY OF SALE DEED NO. 89/1983 OF CHEVAYOOR SRO. |
| Exhibit P2(a) | TRUE COPY OF THE TAX RECEIPT NO. 7268080 ISSUED BY THE VILLAGE OFFICE, OLAVANNA. |
| Exhibit P3 | TRUE COPY OF SALE DEED NO. 3465/2000 OF CHEVAYOOR SRO. |
| Exhibit P3(a) | TRUE COPY OF THE TAX RECEIPT NO. 4955236 ISSUED BY THE VILLAGE OFFICE, OLAVANNA. |
| Exhibit P4 | TRUE COPY OF THE TAX RECEIPT NO. 7829435 ISSUED BY THE VILLAGE OFFICE, OLAVANNA. |
| Exhibit P4(a) | TRUE COPY OF SETTLEMENT DEED NO. 4843/2007 OF CHEVAYOOR SRO. |
| Exhibit P4(b) | TRUE COPY OF THE TAX RECEIPT NO. 675 5827 ISSUED BY THE VILLAGE OFFICE, OLAVANNA. |
| Exhibit P5 | TRUE COPY OF THE SALE DEED NO. 4839/1988 OF CHEVAYOOR SRO. |
WP(C) NO. 12986 OF 2022 : 6 :
| Exhibit P5(a) | TRUE COPY OF TAX RECEIPT NO. 78 ISSUED BY THE VILLAGE OFFICE, OLAVANNA. |
|---|---|
| Exhibit P5(b) | TRUE COPY OF THE SALE DEED NO. 923/1982 OF CHEVAYOOR SRO. |
| Exhibit P5(c) | TRUE COPY OF TAX RECEIPT NO. 80 ISSUED BY THE VILLAGE OFFICE, OLAVANNA. |
| Exhibit P6 | TRUE COPY OF SALE DEED NO. 297/2009 OF CHEVAYOOR SRO. |
| Exhibit P7 | TRUE COPY OF SALE DEED NO. 3404/1986 OF CHEVAYOOR SRO. |
| Exhibit P7(a) | TRUE COPY OF TAX RECEIPT NO. 5273271 ISSUED BY THE VILLAGE OFFICE, OLAVANNA. |
| Exhibit P8 | TRUE COPY OF SETTLEMENT DEED NO. 3328/1992 OF CHEVAYOOR SRO. |
| Exhibit P9 | TRUE COPY OF SALE DEED NO. 2005/2008 OF CHEVAYOOR SRO. |
| Exhibit P10 | TRUE COPY OF THE TAX RECEIPT NO. 6429375 ISSUED BY THE VILLAGE OFFICE, OLAVANNA. |
| Exhibit P11 | TRUE COPY OF SALE DEED NO. 4232/2007 OF CHEVAYOOR SRO. |
| Exhibit P11(a) | TRUE COPY OF TAX RECEIPT NO. 4089944 ISSUED BY THE VILLAGE OFFICE, OLAVANNA. |
| Exhibit P12 | TRUE COPY OF APPLICATION DATED 10.03.2007 MADE BY 7TH PETITIONER BEFORE PUBLIC INFORMATION OFFICER. |
| Exhibit P13 | TRUE COPY OF THE REPLY DATED 27.03.2007 OF THE REPLY DATED 27.03.2007 OF THE TALUK INFORMATION OFFICER, KOZHIKODE. |
| Exhibit P14 | TRUE COPY OF PETITIONER'S REPRESENTATION |
| DATED 08.09.2017 SUBMITTED TO THE 3RD RESPONDENT. |
WP(C) NO. 12986 OF 2022 : 7 :
Exhibit P15 TRUE COPY OF PETITIONER'S COMPLAINT TO CHIEF MINISTER'S ONLINE ADALAT PROGRAMME ON 04.02.2021. Exhibit P16 PETITION TO THE 2ND RESPONDENT ALONG WITH COPY OF ENQUIRY REPORT B3-6600/19 PREPARED BY THE DEPUTY TAHSILDAR , KOZHIKODE.
2 issues framed by the court
Whether the 2nd respondent should consider the petitioners' representation regarding refusal to accept land tax.
Whether the 2nd respondent should hear the 4th petitioner before passing a decision.
RAMESAN P.T.
CHATHUKUTTY
K. RAMAKRISHNAN
SURESH P.T
YESODHA
THE VILLAGE OFFICER OLAVANNA
MURALI PURUSHOTHAMAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
