THE DISTRICT COLLECTOR IDUKKI vs TRAVANCORE REGAL RESORTS LTD

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Ker) 19774

IN THE HIGH COURT OF KERALA AT ERNAKULAM
DEVAN RAMACHANDRAN, BASANT BALAJI, JJ
THE DISTRICT COLLECTOR IDUKKI – Appellant
Versus
TRAVANCORE REGAL RESORTS LTD – Respondent

Advocates:
For the Appellants/Petitioners: K.P.JAYACHANDRAN
For the Respondents: PHILIP T.VARGHESE, THOMAS T.VARGHESE, ACHU SUBHA ABRAHAM, V.T.LITHA, K.R.MONISHA

Table of Content
1. judgment initiated by writ petition questioning land tax collection. (Para 1 , 2 , 3)
2. discussion on automatic vesting of property from partnership to company. (Para 4 , 5 , 6)
3. the final court ruling affirms the dismissal of the appeal based on legal principles established. (Para 7 , 8)

JUDGMENT

(Dated this the 18^th day of March 2026)

Basant Balaji J., This intra court appeal, is filed under Section 5 of the Kerala High Court Act, 1958, by the respondents in W.P.(C.) No.17427 of 2020. The reliefs sought for in the Writ Petition was to issue a writ of mandamus or any other writ or direction to the 4^th respondent to accept land tax from the petitioner for the period from 2018 – 19 onwards for their property regarding which Ext.P3 possession certificate and Ext.P4 certificate of Genuinity were issued.

2. The question that arises for consideration is whether any interference is warranted to the judgment which directed the acceptance of land tax from the petitioner from 2018 - 19 onwards for their property on the basis of automatic vesting of the property of a partner into the property of the company u/s

575 of the Companies Act, 1956 (the Act, 1956).

3. It is not in

Click Here to Read the rest of this document