Court validated that a patta issued without legal authority is non-est and cannot justify tax acceptance, reaffirming the need for proper inquiry into document legitimacy.

Anil K. Narendran, J.

The petitioner, who claims ownership and absolute possession of 2 Acres of land comprised in Survey No.20/1 of Kannan Devan Hills Village (KDH Village) in Devikulam Taluk, on the strength of Ext.P1 patta No.1330 dated 01.03.1977 issued by the Special Tahsildar (Land Assignment), Devikulam and Ext.P2 basic tax receipt dated 08.12.2010 issued from the Village Office, Devikulam, has filed this writ petition under Article 226 of the Constitution of India, seeking a writ of mandamus commanding the 3^rd respondent Village Officer, KDH Village, to accept basic tax of the property covered by Ext.P1 patta and Ext.P2 basic tax receipt dated 08.12.2010. In the writ petition, it is averred that the petitioner is paying basic tax regularly, as evidenced by Ext.P2 tax receipt dated 08.12.2010 issued from Village Officer, KDH Village. However, after Covid-19 pandemic, the 3^rd respondent Village Officer is not accepting basic tax for the property, though offered by the petitioner. No reasons have been stated by the 3^rd respondent for not accepting basic tax. It is in such circumstances that the petitioner has filed this writ petition, seeking the aforesaid reliefs, invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India.

2. By the order dated 09.09.2024 in I.A.No.1 of 2024, the State of Kerala, represented by Principal Secretary to Government, Revenue Department was impleaded as the additional 4^th respondent. The 2^nd respondent, Tahsildar, Devikulam, has filed a counter affidavit dated 21.10.2024, opposing the reliefs sought for in the writ petition, producing therewith Exts.R2(a) to R2(e) documents. Paragraphs 3 to 7 of that counter affidavit read thus;

‘3. Petitioner claims ownership with respect to 2 Acres of land, comprised in Survey No.20/1 of KDH Village. According to the petitioner, the land mentioned above was derived from Ext.P1 Patta No.1330 dated 01.03.1977, and further added that she was paying Basic Tax with respect to the land included in Ext.P1 Patta, regularly.

4. In order to accept Land Tax with respect to the land mentioned in Ext.P1 Patta, on 12.05.2023, petitioner submitted an application before the Tahsildar, Devikulam and requested to effect mutation prior to the acceptance of Land Tax. Copy of the application submitted by the petitioner dated 12.05.2023 is produced herewith and may be marked as Ext.R2(a). As per the Basic Tax Register of KDH Village, an extent of 137.59700 Acres of land comprised in Survey No.20/1, is classified as 'sarkar Puramboke'. Copy of the relevant pages of the Basic Tax Register relating to Survey No.20/1 is produced herewith and may be marked as Ext.R2(b).

5. It is respectfully submitted that Exts.P1 Patta and P2 tax receipt have not been issued by the respondents and the same are created fraudulently for the purpose of grabbing valuable Government land. In Ext.P2 Basic Tax Receipt, the Thandaper number of the property of the petitioner is recorded as 117. On verification of the relevant records, it was found that the petitioner has no such property in Thandaper No.117. As per the old Thandaper No.117, one Sheela James was recorded as the owner of the land having an extent of 04.05 Ares comprised in Survey No.155/3. Copy of the old Thandaper No.117 granted to Sheela James is produced herewith and may be marked as Ext.R2(c). As per the new Thandaper No.117, one Chellappan is recorded as the owner of the property. Copy of the new Thandaper No.117, granted to Chellappan, S/o. Rajayya is produced herewith and may be marked as Ext.R2(d). In fact, Exts.P1 Patta and P2 tax receipts are fabricated one and the same has no legal sanctity. Therefore, it is