Verification of property surveys must be conducted expeditiously while upholding parties' rights regarding tax payments.

JUDGMENT

Muralee Krishna S., J.

The petitioners have filed this writ petition under Article 226 of the Constitution of India , seeking the following reliefs;

“i) issue a writ of mandamus or any other appropriate writ, order or direction, directing the respondents to effect mutation in the Revenue Records for the property owned by the petitioners as per Exhibit P1 title deed and issue revenue certificates;

ii) issue a writ of mandamus or any other appropriate writ, order or direction, directing the respondents to accept land tax for the immovable property owned by the petitioners as per Exhibit P1 title deed, situated in Sy. No. 69/1 and 139/1 of Chinnakkanal Village in Udumbanchola Taluk; and the 6^th respondent”.

2. Going by the averments in the writ petition, the petitioners are husband and wife residing at Chinnakkanal Village, Udumbanchola Taluk, in Idukki District. By Ext.P1 sale deed dated 28.01.2002 bearing No.192/1 of Sub Registrar Office, Rajakumari, the petitioners purchased an extent of 1.64 acres of land in Survey Nos.69/1 and 139/1 of Chinnakkanal Village. Up to 2007-08, the Village Officer accepted land tax from the petitioners and evidencing the same, they have produced Ext.P2 land tax receipt dated 23.04.2007 in the writ petition.

2.1. The petitioners plead that the property was mutated in their name and a Thandapper number bearing No.4237 was also issued. However, the Village Officer refused to accept land tax from 2007-08 onwards from the petitioners, stating that a joint verification is going on with respect to the properties in Chinnakkanal Village. Accordingly, the possession certificate, encumbrance certificate, and other revenue certificates were declined, stating the very same reason. Persons like the petitioners had previously approached this Court seeking a direction to accept the land tax, and based on the direction issued by this Court, the Village Officer accepted the land tax and issued receipts to those persons. Evidencing such a direction issued by this Court, the petitioners have produced Ext.P3 judgment dated 16.08.2022 passed in W.P.(C)No.21201 of 2022. The petitioners are also entitled to similar reliefs.

3. Along with I.A.No.1 of 2024, the petitioners have produced Exts.P4 to P6 documents, which are the prior title deeds of the petitioners.

4. The 3^rd respondent, Tahsildar, Udumbanchola Taluk, filed a counter affidavit dated 07.10.2024, producing therewith Exts.R3(a) to R3(f) documents. Paragraphs 2 to 5 of that counter affidavit read thus;

“2. After the detection of a large number of bogus Pattas and encroachment in Chinnakanal village, the authority ordered to suspend mutation and acceptance of Land Tax, temporarily with respect to the land situated in the Chinnakkanal area, so as to verify the Revenue Records. Accordingly, a direction was issued to the Revenue officers to verify the validity of all Pattas before effecting the mutation of the property.

3. In fact, the land mentioned in Exhibit - P1 Sale Deed was originally assigned under Cardamom (Travancore) Rules, 1935. The Basic Tax Register with respect to the land comprised in Survey Nos.69, 138/1, 139 is recorded as Cardamom land. The Thandaper Account granted on the basis of Exhibit - P1 Sale Deed, would show that the petitioner is having 0.5383 Hectors in Survey No.139/1 and 0.1270 Hectors in Survey Number 69/1. Accordingly, the petitioner is claiming title with respect to 0.6653 Hectors of land in the above Thandaper. Copy of the Thandaper No.4237 is produced herewith and may be marked as Exhibit - R3(a).

4. On 31.07.2018, the Village Officer, Chinnakanal sent a report to the Tahsildar (LR