The extension of the period for reconveyance under law impacts entitlement, affirming applicant rights if conditions are met within extended timelines.

J U D G M E N T

Petitioner was having a liability for payment of sales tax arrears. Revenue recovery proceedings were initiated against the petitioner and accordingly the property of the petitioner was proclaimed to be sold in public auction. Since there were no bidders, Government purchased the property on 20/10/2006 as bought in land in exercise of power under Section 50 of the Kerala Revenue Recovery Act . The sale was confirmed on 24/8/2007. Ext.P3 is the order by which sale was confirmed and the Tahsildar, Neyyattinkara was directed to take possession of the land. In the meantime, the petitioner had preferred an appeal before the Appellate Authority. Penalty was refixed and the petitioner remitted the entire amount of penalty. Petitioner submitted application for withdrawing the revenue recovery proceedings and to reconvey the property. Ext.P5 is the representation dated 14/9/2010. Another representation was submitted on 7/12/2010. By Ext.P6 order dated 17/6/2011, petitioner was informed that the W.P(C) No.21461/13 bought in land could be reconveyed only if application is filed within two years from the date of sale and in so far as the sale had been confirmed on 24/8/2007, the period has expired. In the meantime, the Government by notification extended the period for reconveyance of bought in land from two years to five years as evident from Ext.P8 dated 3/5/2013. Petitioner was expecting that orders will be issued based on Ext.P8 since the petitioner had filed the application well within five years' period for reconveyance of the bought in land. In the meantime, attempts were made to assign the land in favour of landless persons and at that stage petitioner has approached this Court.

2. Learned Government Pleader submits that though Ext.P8 order had been issued, no separate application is seen filed for getting reconveyance. Therefore, it has to be verified whether the property had already been assigned to any other person.

3. When the above writ petition came up for admission, this Court by order dated 30/8/2013 stayed assignment on W.P(C) No.21461/13 registry of lands claimed by the petitioner situated in RS No.192/13-2 of Neyyattinkara Village until further orders. Having regard to the aforesaid order of stay, it is rather clear that the property has not been assigned so far and no material had been produced to indicate the same. Under such circumstances, when it is clear that the petitioner had submitted his application within five years from the date of confirmation of sale and the Government had extended the period as evident from Ext.P8, petitioner is entitled for reconveyance of his land especially when he had remitted the entire sales tax dues.

In the above circumstances, this writ petition is disposed of as under;

(i) Petitioner shall file a representation along with a copy of this judgment to the 1st respondent producing copies of Exts.P5, P6, P7 and P8.

(ii) Government shall take into consideration the fact that the application of the petitioner was filed within five years' from the date of confirmation of sale and shall pass appropriate orders W.P(C) No.21461/13 reconveying the land to the petitioner on such conditions as stated in Ext.P8.

(iii) The above process shall be completed within a period of three months from the date of receipt of a copy of this judgment.