The court affirmed the petitioner's right to claim and clarified tax obligations on adjusted land extent following government re-surveys.

J U D G M E N T

Dated this the 23^rd day of February, 2026 Petitioner claims title to 20 cents of land vide Ext.P1 document. However, pursuant to re-survey in the year 2017, the same has been reduced to 15 cents, as per records. The petitioner preferred Ext.P4 application seeking correction. In the meantime, the Village Officer refused to accept tax even in respect of the 15 cents, which culminated in an interim Order of this Court directing acceptance of tax with respect to the said 15 cents. Pending Writ Petition, Ext.P4 application was considered, and Ext.P8 Order has been passed, whereby the extent of the petitioner's property has been increased from 15 cents to 16.256 cents. Now, the short demand of the petitioner is to permit him to pay tax in respect of 16.256 cents, simultaneous with retaining his right to make appropriate claim in respect of the remaining extent, out of the original 20 cents.

2. Having heard the learned counsel for the petitioner and the learned Special Government Pleader on behalf of the respondents, this Court finds that the limited relief sought for by the petitioner is only to be allowed.

3. Accordingly, there will be a direction to the 4^th respondent/Village Officer to accept tax (physically or online) from the petitioner in respect of 16.256 cents of land. Besides, the right of the petitioner to make appropriate claim in respect of the remaining extent, out of the original 20 cents, will also stand reserved. The direction to accept tax from the petitioner as indicated above shall be complied with, within a period of ten days from today (23.02.2026).

The Writ Petition (Civil) will stand closed with the above direction.

Sd/-