IMPORTANT POINT
" The explanation appended to clause (23A) of Sec.2 as inserted by Act No.16/1989 provides a limit of 3 cents in respect of beneficial enjoyment of land if it is in Corporation area. But that, the proviso clearly stipulates that where the land appurtenant in possession and beneficial enjoyment is in excess of the extent specified above as on 24.1.1989, then such land shall also be deemed to be karaima.
" The petitioner`s mother is entitled to the benefits of the proviso to the explanation to Sec.2(23A) as inserted by Act No.16/1989.

1. The prayers in the aforementioned Writ Petition (Civil) are as follows:

“(i) Issue a writ of certiorari calling for the records leading to Ext.P7 order and quash the original of the same.

(ii) Issue a writ of Mandamus directing the respondents to accept basic tax for the entire extent of land owned by the petitioner in T.S.9.9.302/2. 9.10.334/2 of the Nagaram Village in Kozhikode Taluk of Kozhikode District.

(iii) Issue such other writ order or direction as this Hon'ble court deems fit to grant under the facts and circumstances of the above case.”

2. Heard Sri.S.Nirmal, learned counsel for the petitioner and Sri. Saigi Jacob Palatty, learned Senior Government Pleader appearing for the respondents.

3. The petitioner claims to be the absolute owner of property of 7.75 cents obtained by him as per Ext.P-1 document No.2746/04 of S.R.O., Chalapuram. It is stated that the said property was settled in his name by his mother. Earlier his mother had acquired the said property by registered leasehold right by Ext.P-2 document No.2156/1987 of S.R.O., Chalapuram and as per Ext.P-3 release deed No.2192/87 of S.R.O., Chalapuram, the petitioner's mother acquired absolute occupation of 2.25 cents of land as karaima as per the above said document. The petitioner's mother had applied for assignment of the appurtenant land as beneficial enjoyment under Sec.54 of the Kerala Land Reforms Act. The said application was made as per Act 16/1989 and Act 21/1999. By Ext.P-4 order dated 22.6.2000 rendered by the Land Tribunal, Kozhikode, the abovesaid application filed by the mother was allowed and purchase certificate was issued thereby in respect of 8.15 cents of land. Petitioner's mother claimed to be in occupation of 2.25 cents of land as karaima and 7.75 cents of appurtenant land as beneficial enjoyment. The petitioner's mother was issued Ext.P-5 purchase certificate dated 10.10.2000 by the Land Tribunal, Kozikode for a total extent of 8.15 cents. It appears that the said 8.15 cents of land comprised of 5.90 cents of land by way of beneficial enjoyment and 2.25 cents by way of karaima thus totalling to 8.15 cents. It is thereafter that the petitioner's mother had assigned the said property to the petitioner as per Ext.P-1 document No.2746/04. Thereupon, the petitioner had paid tax as per Ext.P-5 land tax receipt for 7.75 cents, which appears to be the actual land area of actual measurement in the field.

4. Thereafter, the petitioner had approached the 2nd respondent-Village Officer for paying basic land tax, upon which the said officer has refused to accept it. Thereafter, the petitioner made request to the Tahsildar for permission to remit tax. The 1st respondent later considered the matter and by the impugned Ext.P-7 order dated 7.9.2017 has rejected the request of the petitioner to pay land tax for the above said extent of land on the ground that Act No.21/1999 has been struck down by a Division Bench of this Court as unconstitutional and unenforceable as per judgment dated 20.8.2003 in O.P.No.4575/2001 and connected cases in Ratna Bai v. State of Kerala, reported in 2004 (1) KLT 632. It is this order at Ext.P-7 that is under challenge in this Writ Proceedings.

5. 'Karaima' is defined under clause (2) of Sec.(23A) of the Kerala Land Reforms Act, 1963. The definition has been inserted as per Act 35 of 1969.In the original Act of 1963, the definition of 'karaima' was not separately defined. The Act 35 of 1969 defined 'karaima' as follows:-

“Sec. 2 (23A):- 'Karaima' means a transfer of land situate in Kozhikode District or in Ponnani Taluk of Malappuram District, in consideration of ground rent, principally for the purpose of erecting a homestead and described as 'Karaima' in the document, if any, evidencing the transfer.”

Along with clause (23A) of Sec.2, definition of 'tenant' defined in Sec.57(2) was expanded so as to include holder of 'karaima' by inserting subsec. (hhh) of Sec.57(2). Sec.13 of the Kerala Land Reforms Act gives right to the