SupremeToday Landscape Ad
Back
Next
Judicial Analysis Court Copy Headnote Facts Arguments Court observation
Listen Audio Icon Pause Audio Icon
judgment-img

2020 Supreme(Online)(KER) 11205

HIGH COURT OF KERALA
ANIL K. NARENDRAN, J
PATHIRIYAL POTHUJANA VAYANASALA AND GRANDHALAYAM – Appellant
Versus
THE DISTRICT COLLECTOR – Respondent
WP(C)/13512/2020



Advocates:
SHRI.P.M.JOSHI, SRI.R.RAJESH KORMATH, SMT A.C.VIDHYA- GOVERNMENT PLEADER

Litigants must fully disclose relevant facts, including ongoing litigation, when seeking remedies under extraordinary jurisdiction to maintain the integrity of the judicial process.

Headnote:

Tax - Land Tax - Kerala Land Tax Act - Sections 3, 5, 6, 6A - The Court examined the provisions of the Kerala Land Tax Act, 1961, emphasizing taxpayer obligations, tax assessments, and implications of property ownership versus revenue records. The petitioner failed to disclose ongoing litigation, affecting their eligibility for relief.

Fact of the Case:

The petitioner sought a writ of mandamus to compel the Village Officer to accept land tax for specific properties. The 3rd respondent refused tax acceptance citing a claim by the Grama Panchayat over part of the land, leading to a broader dispute about property ownership.

Finding of the Court:

The court found the petitioner approached it without disclosing ongoing litigation regarding the ownership of the property. It emphasized that the failure to present full facts undermined their case for relief under Article 226 of the Constitution.

Issues: Whether the petitioner was entitled to a writ of mandamus despite the pendency of civil litigation regarding property ownership and the obligation to disclose such litigation in a writ petition.

Ratio Decidendi: The court ruled that non-disclosure of material facts, particularly ongoing litigation over property rights, barred the petitioner from obtaining relief in a writ petition. Judicial actions may be denied to those who come to court with unclean hands.

Final Decision: The writ petition is dismissed with costs imposed on the petitioner.

JUDGMENT

The petitioner, namely, Pathiriyil Pothujana Vayanasala and Grandhalayam, which is having affiliation with the Kerala State Library Council, with registration No.10END4130, vide Ext.P1 certificate of affiliation dated 04.08.1998, has filed this writ petition under Article 226 of the Constitution of India, seeking a writ of mandamus commanding the 3rd respondent Village Officer, Thiruvali Village, to accept land tax and issue receipt in respect of 82 Ares of land in Sy.No.291/2A1 (new Sy.No.133/4) and 9.95 Ares of land in Re.Sy.No.306/1 (new Sy.No.203/3) and Re.Sy.No.312/1A1 (new Sy.No.116/2) in Block No.74 of Thiruvali Village in Nilambur Taluk.

2. On 06.07.2020, when this writ petition came up for admission, this Court admitted the matter on file. The learned Government Pleader took notice for respondents 1 to 3. Urgent notice by speed post was ordered to the 4th respondent, the Secretary of Thiruvali Grama Panchayat. The interim relief sought for in this writ petition is for an order directing the 3rd respondent Village Officer to accept land tax of the petitioner's property in Sy.No.133/4, 203/3 and 116/12 in Block No.74 of Thiruvali Village and issue receipt. On 06.07.2020, this Court granted an interim order directing the 3rd respondent Village Officer to accept land tax from the petitioner, subject to the final outcome of the writ petition.

3. Going by the averments in the writ petition, the petitioner is the owner in possession of 3.20 Ares of property in Re.Sy.No.312/1A1 (new Sy.No.116/2) in Thiruvali Village as per Ext.P2 purchase certificate No.69 dated 30.09.1980 issued by the Land Tribunal, Manjeri. The petitioner has also obtained another property having an extent of 9.95 Ares in Re.Sy.No.306/1 (new Sy.No.203/3) of Thiruvali Village as per Ext.P3 purchase certificate No.369 dated 16.05.1977 issued by the Land Tribunal, Manjeri. [Exts.P2 and P3 do not contain the schedule showing the description, survey number, extent, etc. of the property assigned]. Apart from that, as per Ext.P4 settlement deed No.2296/1991 dated 25.06.1991 of the Sub Registrar Office, Vandoor, the petitioner obtained 82 Ares of property in Re.Sy.No.291/2A1 (new Sy.No.133/4). Accordingly, the petitioner paid land tax for a property having an extent of 95.15 Ares, in the year 2013, for the period 2011-12, as evidenced by Ext.P5 land tax receipt dated 24.02.2012 issued from Thiruvali Village. The 3rd respondent Village Officer received land tax for the property in Sy.No.203/3 having an extent of 9.95 Ares, vide Ext.P6 tax receipt dated 20.07.2013, and that for the property in Sy.No.116/12 having an extent of 3.20 Ares, vide Ext.P7 tax receipt dated 20.07.2013, for the period 2013-14. But the 3rd respondent refused to accept land tax for the property in Sy.No.133/4 having an extent of 82 Ares of land, since the year 2013-14. The 3rd respondent refused to accept the land tax for the properties in all the three survey numbers mentioned above, for the reason that, out of the aforesaid properties, an extent of 1.50 Acres of land is found to be in the asset register of the 4th respondent Thiruvali Grama Panchayat. The petitioner submitted Ext.P8 application dated 11.07.2014 under the Right to Information Act, 2005 before the 4th respondent Grama Panchayat seeking copy of the documents to substantiate the claim of the Panchayat over the property in the ownership and possession of the petitioner. The Panchayat issued Ext.P9 reply dated 08.08.2014, wherein it is stated that they have no document other than Asset Register to substantiate their claim over the said property. Therefore, the petitioner would contend that 'Pathirian Ground' is liable to be removed from the Asset Register of the 4th respondent Grama Panchayat. The petitioner submitted Ext.P10 complaint dated 03.08.2017 before the 1st respondent District Collector, which was followed by Ext.P11 application dated 27.05.2020 before the 2nd respondent Tahsildar, Nilambur, to take necessary acti

Click Here to Read the rest of this document
1
2
3
4
5
6
7
8
9
10
11
SupremeToday Portrait Ad
supreme today icon
logo-black

An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers

Please visit our Training & Support
Center or Contact Us for assistance

qr

Scan Me!

India’s Legal research and Law Firm App, Download now!

For Daily Legal Updates, Join us on :

whatsapp-icon Back to top