Court allows provisional tax payment and issuance of revenue certificates pending outcome of Civil Revision Petitions regarding land ownership dispute.

JUDGMENT

These seven cases pertain to the same legal issues and hence disposed of conjointly. In all these cases, the petitioners are persons, who have purchased various and distinct extents of land from the 6^th respondent, Sri.V.J.Pappoo. Ceiling proceedings were pending against one Sri.Ouseph Mathew, under whom the said Sri.V.J.Pappoo/6th respondent claims title. The ceiling proceedings against Sri.Ouseph Mathew was finalised and 59 acres of land was exempted for the purpose of plantation under Section 81 (e) of the Kerala Land Reforms Act . However, in defiance of the exemption, the land was used for other purposes and sold by the said Pappoo in favour of the various petitioners. They used the land for non-agricultural purpose, even going to the extent of constructing buildings therein. It is in such circumstances, the revenue Authorities refused to accept tax from the petitioners and refused issuance of revenue certificates.

2. Learned counsel for the petitioners in all these cases would submit that the Orders like Ext.P14 passed against the said Sri.V.J.Pappoo is under challenge before this Court in various Civil Revision Petitions and an Interim Order staying the operation of the Orders has already been obtained by the petitioners in these Writ Petitions. In such circumstances, depriving them from payment of tax, as also, from issuance of revenue certificates would not serve any purpose, is the submission made by the learned counsel for the petitioners.

3. Learned Senior Government Pleader would submit that a mere stay of the Order will not enable the petitioners to remit land tax and also for issuance of revenue certificates, especially when the illegality in the user of the land is writ large and demonstrated vide Ext.P14.

4. Learned counsel for the 6^th respondent/Sri.V.J.Pappoo would support the cause of the petitioners in these cases. Learned counsel would also submit that the facts, as narrated by the learned Senior Government Pleader, is not fully correct and the learned counsel explained the true facts. This Court is not recording the same, since it is not strictly necessary and germane for consideration within the scope of these Writ Petitions.

5. Having heard the learned counsel appearing for the respective parties, this Court notice that the refusal to accept tax from the petitioners, as also, for issuance of revenue certificates, is neither going to be of any benefit to the petitioners, nor to the Government. It remains a fact that Orders like Ext.P4 have been under challenge and there is an Interim Order staying the operation of the same. If that be so, there cannot be any legal impediment in the matter of the petitioners paying tax and accepting the same, subject to the result of those C.R.Ps. The acceptance can be made provisionally. The same can be the situation with respect to the issuance of the revenue certificates as well. There is no quarrel before this Court that the petitioners are in physical possession of the properties, aided by Sale Deeds executed in their favour by the 6^th respondent. The only issue is the effect of the Sale Deeds, which were allegedly executed contrary to the terms of the ceiling proceedings. The same will depend upon the fate of the C.R.Ps., which are pending before this Court, in which Interim Orders have already been granted.

6. In the circumstances, there will be a direction to the 1^st respondent/Village Officer to accept tax from the respective petitioners in respect of their respective properties, provisionally. I make it clear that the acceptance of the tax is subject to the result of the C.R.Ps. pending before this Court. There will be a direction to the concerned among the respondents to issue revenue certificat