Important points
" The petitioner is the assignee of the previous title holder and therefore he would fulfill the definition of "land holder" as understood in Sec. 3(3)(d) of the Kerala Land Tax Act.
" The competent Revenue officials are statutorily obliged as per Sec. 5(2) of the Kerala Land Tax Act, to accept basis land tax from the land holder as understood in Sec. 3(3) of the Kerala Land Tax Act, 1961-The petitioner is the assignee of the previous title holder and therefore he would fulfill the definition of "land holder" as understood in Sec. 3(3)(d) of the Kerala Land Tax Act.

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

“(i) “To issue a Writ of mandamus or any other appropriate writ or order or direction directing the respondents to transfer the registry in the name of the petitioner pursuant to Ext.P1 registered sale deed within a time frame fixed by this Hon'ble Court;

(ii) To grant such other and further reliefs as are just, proper and necessary in the facts and circumstances of the case.”

2. Heard Sri. Saijo Hassan learned counsel appearing for the petitioner and Sri.Saigi Jacob Palatty, learned Senior Govt. Pleader appearing for the respondents.

3. The petitioner had approached the 4th respondent Village Officer, seeking transfer of registry in respect of the property concerned in his name on the basis of Ext.P1 registered sale deed dated 07.05.2015, of SRO Kallettumkara. The petitioner had purchased the said property covered by Ext.P1 sale deed from one Smt. Sharadha. The matter was referred to 3rd respondent Additional Tahsildar, who has taken the objection that the transfer of the property in favour of the petitioner as per Ext.P1 sale deed dated 07.05.2015 has been made in violation of the specific conditions in Ext.P3 patta, wherein it is stipulated that the land is not alienable. It appears that the property covered by Ext.P1 sale deed was the one covered by Ext.P3 patta issued to the original pattadhar concerned, and later, the petitioner had obtained the said property as per the above said sale deed.

4. The 3rd respondent Additional Tahsildar, has filed statement dated 23.09.2017 in the matter. It is stated that the land was formally assigned to Smt.Sharadha, W/O. Thooyath Un-nikrishnan as per patta No.C4-16024/83 dated 26.10.83 (Ext.P-3), issued by the Tahsildar Mukundapuram on the condition that the land shall not be alienated. Ext.P3 is the copy of the said patta, wherein, apart from the five printed conditions appended there under, there is the 6th additional condition made by written endorsement which reads as follows.

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Therefore, it is contended that the transfer of property made in favour of the petitioner as per Ext.P1 is against the specific conditions imposed in the patta as per Ext.P3, and therefore, the request for transfer of registry cannot be entertained, etc.

5. In the counter statement filed counter statement dated 23.9.2017, filed by the 3rd respondent the impugned action is sought to be justified on the basis of the averments and contentions raised in paragraphs 3 to 5 of the said counter statement, which read as follows:

“3. It is submitted that earlier as per the S.8(1) of Kerala Land Assignment Rules, 1964, “Lands granted or registry shall be heritable and alienable” and as per 8(IA) of Kerala Land Assignment Act “ Notwithstanding anything contained in sub rule (1), unoccupied lands assigned on registry shall not be alienable for a period of three years from the date of registry”. But amending this, Government had issued an order No. G.O.(P) No.49/09/RD dated 24/01/2009 that assigned land shall not be alienable for a period of 25 years from the date of Registry. Revenue Principal Secretary issued a clarification vide letter No.2184/P1/2010/Rev. dated 12/04/2010 that the amendment would have effect only from the date of amendment order, i.e., it will not be retrospective effect. The clarification reveals that the Patta is issued before 24/01/2009 will be transferable as per conditions stated in the Patta and the Patta issued after 24/01/2009 will be transferable only after 25 years. In this case the transaction occurred on 07/05/2015 and Pattayam issued on 26/10/1983. So the condition on the Patta only can be considered in this transaction. The Additional Tahsildar has no power to effect the mutation in this case.

4. As per the Government Order No. G.O.(P) No.49/ 09/RD dated 24/01/2009, the Patta issued before 24/01/2009 will be transferable as per the conditions stated in the Patta and in the case of Patta issued after 24/01/2009 wi