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2022 Supreme(Online)(KER) 19676
HIGH COURT OF KERALA
T. R. Ravi, J
MEENA JACOB – Appellant
Versus
THE TAHSILDAR, UDUMBANCHOLA TALUK – Respondent
WP(C)/17347/2022
M.P.RAMNATH, P.RAJESH (KOTTAKKAL), M.VARGHESE, VARGHESE UMA R.KAMATH, S.SANDHYA, BEPIN PAUL, SHALU VARGHESE, S.DEEPAK, ANTONY THARIAN, K.S AKSHAY MOHAN, GENTLE C.D.
Tax payments must be accepted by authorities unless there is a clear legal obstacle, irrespective of ongoing inquiries into property ownership.
Headnote:
Property - Writ Petition - Thandaper Restoration - Court construed the legitimacy of mutation and tax collection processes under the relevant laws, emphasizing the validity of Ext.P1 pattayam in guiding its decision regarding tax collection.
Fact of the Case:
The petitioners sought to direct the respondents to re-transfer mutation of property in their name, questioning the legitimacy of the mutation cancellation and tax assessment associated with it.
Finding of the Court:
The court ruled that the respondents must accept tax payments on the property covered by Thandaper No.267A while reserving the right to assess the genuineness of the pattayam.
Issues: Whether the respondents can deny tax collection based on the validity of the pattayam pending further inquiries.
Ratio Decidendi: The court determined that the respondents are obligated to accept taxes on properties whose ownership has been verified through Ext.P1, irrespective of pending inquiries into the genuineness of the pattayam.
Final Decision: Writ petition disposed, directing tax acceptance without prejudice to ongoing inquiries.
JUDGMENT
Admit. Government Pleader takes notice for respondents 1 and
2. Notice to respondents 3 to 6 was taken out before admission and they have been served, but there is no appearance.
The prayer in the writ petition is for a direction to the respondents 1 and 2 to effect re-transfer of mutation in respect of the Ext.P1 pattayam to the name of the petitioners. The petitioners have along with I.A.No.2 of 2022 produced Ext.P9 proceedings of the 1st respondent wherein it has been stated that the mutation effected and allotted Thandaper No.298A has been cancelled and the earlier Thandaper No.267A has been restored. It is however stated that tax will be received after ascertaining the genuineness of patta. I do not find any justification for a decision on the genuineness of patta, for accepting tax regarding properties covered by Thandaper No.267A.
The writ petition is hence disposed of directing the respondents
1 and 2 to receive basic tax as and when the same is tendered, with respect to the properties covered by Thandaper No.267A, and with regard to which the petitioners have been paying tax as evidenced by Ext.P2. The above direction is without prejudice to the rights if any of the respondents 3 to 6 and to any enquiry being conducted regarding the genuineness of the patta issued in favour of the petitioner, by the respondents 1 and 2.
Sd/-
T.R.RAVI JUDGE
APPENDIX OF WP(C) 17347/2022 PETITIONER EXHIBITS Exhibit P1 THE TRUE PHOTO COPY OF THE PATTA NO.LA15/2000/C ISSUED BY THE SPECIAL TAHSILDAR (LA), RAJAKUMARI DT 31.07.2000 Exhibit P2 THE TRUE PHOTO COPY OF THE TAX PAID RECEIPT DT 10.08.2001 BEARING RECEIPT NO.58 IN BOOK NO.228 IN RESPECT OF EXT P1 PROPERTY IN THE NAME OF THE 1ST PETITIONER AS ISSUED BY THE 2ND RESPONDENT Exhibit P3 THE TRUE PHOTO COPY OF THE DECREE DT
12.10.2021 IN OS NO.339/2019 OF THE HON'BLE MUNSIFF'S COURT, DEVIKULAM DECLARING SETTLEMENT DEED NO.2798/2000 SRO RAJAKUMARI AS NULL AND VOID AND CANCELLING THE SAME AND GRANTING OTHER RELIEFS ALSO PERTAINING TO EXT P1 PATTA PROPERTY OF THE 1ST PETITIONER HEREIN Exhibit P4 THE TRUE PHOTO COPY OF THE ENCUMBRANCE CERTIFICATE DT 15.01.202 ISSUED FROM THE SUB REGISTRAR'S OFFICE, RAJAKUMARI, IN RESPECT OF EXT P1 PROPERTY WITH THE ENDORSEMENT OF CANCELLATION OF SETTLEMENT DEED AS PER COURT DECREE Exhibit P5 THE TRUE PHOTO COPY OF THE ORDER DT
06.04.2022 OF THE HON'BLE HIGH COURT OF KERALA IN CRIMINAL MC NO.1182/2022 QUASHING THE CRIMINAL COURT PROCEEDINGS AGAINST THE RESPONDENTS 3 TO 6 HEREIN Exhibit P6 THE TRUE PHOTO COPY OF THE RELEVANT PORTIONS OF THE COMPROMISE DECREE DT
24.09.2021 IN OS NO.221/2015 ALONG WITH THE COMPROMISE PETITION APPENDED THERETO Exhibit P7 THE TRUE PHOTO COPY OF THE COURT CERTIFIED COPY OF THE TAX PAID RECEIPT DT 07-02-2007 WITH THANDAPER NO:298-A IN THE NAME OF 3RD RESPONDENT AS ISSUED BY THE
2ND RESPONDENT Exhibit P8 THE TRUE PHOTO COPY OF THE RECEIPT DT
03.03.2022 BEARING NO.K2-289906/22 ISSUED BY THE 1ST RESPONDENT Exhibit P9 THE TRUE PHOTOSTAT COPY OF THE ORDER DT.
23/8/2022 BEARING NO.G1-2306/2022 PASSED BY THE TAHASILDAR (LR) UDUMBANCHOLA IN THE OFFICE OF THE 1ST RESPONDENT, CANCELLING THE SUBSEQUENT MUTATION CREATED AS PER THE VOID AND CANCELLED DEED IN FAVOUR OF 3RD RESPONDENT AND RESTORING THE THANDAPER 267 A BACK TO THE TRUE OWNER UNDER EXHIBIT P1 PATTAYAM VIZ THE 1ST PETITIONER.
