Petitioners sought acceptance of land tax refused by the Village Officer because their property was included in a ceiling case as excess land. The court directed respondents to complete a survey within four months and decide on accepting tax; writ petition disposed accordingly.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
FRIDAY, THE 26TH DAY OF JULY 2024 / 4TH SRAVANA, 1946
WP(C) NO. 38933 OF 2023
PETITIONERS:
BY ADVS. P.JAYARAM P.B.AJOY O.M.RAVI A.M.THOMAS (AYKAN)
RESPONDENTS:
OTHER PRESENT:
DEEPA V., GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.38933 OF 2023
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J U D G M E N T
The petitioners are aggrieved by the non acceptance of tax by
the 3 rd respondent in respect of the property in their possession.
2 . The learned Government Pleader submits that the alleged refusal is on the ground that the property of the petitioners was included in a ceiling case as excess land. The learned Government Pleader further submits that the entire property has to be measured to find out whether the property of the petitioners is included in the excess land or not. The 2 nd respondent has filed a statement stating that it will take four months' time to complete the survey.
3 . Hence, the respondents are directed to complete the survey within a period of four months from today and take a decision on the request of the petitioners to accept the tax.
The writ petition is disposed of as above.
Sd/-
DR.KAUSER EDAPPAGATH , JUDGE
AS
WP(C) NO.38933 OF 2023
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APPENDIX OF WP(C) 38933/2023
PETITIONER EXHIBITS
| EXHIBIT P1 | TRUE COPY OF THE 3369/1987, SRO CHE |
KANAM SALE DEED NO. RPULASSERI |
|---|---|---|
| EXHIBIT P2 | TRUE COPY OF THE 1785/2003, SRO CHE |
KANAM SALE DEED NO. RPLASSERI |
| EXHIBIT P3 | TRUE COPY OF TH 246/2006, SRO CHER |
E ASSIGNMENT DEED NO. PLASSERI, |
| EXHIBIT P4 | TRUE COPY OF THE DATED 09/07/2003 1ST PETITIONER'S EXHIBIT P2 SALE D ANANGANADI VILLAGE |
POSSESSION CERTIFICATE ISSUED WITH RESPECT TO PROPERTY COVERED BY EED BY VILLAGE OFFICER, OFFICE |
| EXHIBIT P5 | TRUE COPY OF THE 11/01/1999 ISSUED VILLAGE OFFICE, AN |
LAND TAX RECEIPT DATED TO 2ND PETITIONER FROM ANGANADI |
| EXHIBIT P6 | TRUE COPY OF THE 24/03/2000 ISSUED VILLAGE OFFICE, AN |
LAND TAX RECEIPT DATED TO 2ND PETITIONER FROM ANGANADI |
| EXHIBIT P7 | TRUE COPY OF THE 09/07/2003 ISSUED VILLAGE OFFICE, AN |
LAND TAX RECEIPT DATED TO 1ST PETITIONER FROM ANGANADI |
| EXHIBIT P8 | TRUE COPY OF THE 09/07/2003 ISSUED VILLAGE OFFICE, AN |
LAND TAX RECEIPT DATED TO 2ND PETITIONER FROM ANGANADI |
| EXHIBIT P9 | TRUE COPY OF THE 02/05/2013 ISSUED HAMZA FROM VILLAGE |
LAND TAX RECEIPT DATED TO SULEIKHA, WIFE OF OFFICE, ANANGANADI |
| EXHIBIT P10 | RUE COPY OF THE 02/12/2020 ISSUED HAMZA FROM VILLAGE |
LAND TAX RECEIPT DATED TO SULEIKHA, WIFE OF OFFICE, ANANGANADI |
1 issue framed by the court
Whether the Village Officer could refuse to accept land tax on the petitioners' property on the ground that it was included in a ceiling case as excess land.
Kunhaisha
Moideen
The District Collector Palakkad
The Tahalsidar Ottapalam
The Village Officer Ananganadi
State of Kerala represented by the Secretary, Department of Revenue
Kauser Edappagath
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
