BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT DATED: 16.02.2026 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY and W.M.P.(MD).No.25848 of 2025 W.P.(MD).No.32789 of 2025 M/s.Lambogreen Agro Private Limited, Represented by its Authorized Signatory, M.Dhanuskodiya Pillai ... Petitioner Vs

1.The State Tax Officer, Nagercoil Rural Assessment Circle, Nagercoil, Kanyakumari District.

2.The Sub Registrar, Kottaram Sub Registrar Office, Kanyakumari District. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records relating to the impugned communication in Na.Ka.No.A3/1237/2015 dated 21.01.2025 on the file of the first respondent and and the impugned check slip in RFL/Kottaram/33/2025 dated 25.05.2025 on the file of the second respondent and quash the same as illegal as far as the petitioner's property is concerned and consequently direct the respondents to register the sale deed dated 25.02.2025 and to remove the entry relating of the impugned communication and register the same forthwith.

For Petitioner : Mr.Cibi Vishnu, for Mr.S.Kumar For R-1 : Mr.R.Suresh Kumar, Additional Government Pleader For R-2 : Mr.M.Lingadurai, Special Government Pleader W.P.(MD).No.7105 of 2025 Kappidurai ... Petitioner Vs The Sub Registrar, Kottaram Sub Registrar Office, Kanyakumari District. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records in impugned check slip in RFL/Kottaram/33/2025 dated 25.05.2025 and quash the same as illegal as far as the petitioner's property is concerned and consequently direct the respondent to register the sale deed dated 25.02.2025 and register the same forthwith.

For Petitioner : Mr.Cibi Vishnu, for Mr.S.Kumar For Respondent : Mr.R.Suresh Kumar, Additional Government Pleader

COMMON ORDER

These writ petitions are taken up together as the issue involved in both the cases is interconnected.

2. W.P.(MD).No.32789 of 2025 has been filed seeking to quash the impugned communication in Na.Ka.No.A3/1237/2015 dated 21.01.2025 on the file of the first respondent and the impugned check slip in RFL/Kottaram/33/2025 dated 25.05.2025 on the file of the second respondent, insofar as the petitioner’s property is concerned, and consequently to direct the respondents to register the sale deed dated 25.02.2025 and remove the entry relating to the impugned communication.

3. W.P.(MD).No.7105 of 2025 has been filed to quash the impugned check slip in RFL/Kottaram/33/2025 dated 25.02.2025 and consequently direct the respondent to accept and register the sale deed dated 25.02.2025.

4. One Mr.M.Dhanuskodiya Pillai, Authorized Signatory of M/s.

Lambogreen Agro Private Limited, purchased the subject properties situated at Mailadi Village and Azhagappapuram Village, Agastheeswaram Taluk, from one K.V.Brindha by a registered sale deed dated 20.02.2024. The said vendor had acquired the properties through Settlement Deed Document No.344/2018 from her father, Mr.Kittu @ Krishnapillai. After purchase, the revenue records were mutated in the name of the said Company. At the time of purchase on 20.02.2024, there was no encumbrance over the property. Subsequently, the property was sold to one Kappidurai (petitioner in W.P.(MD).No.7105 of 2025). When the sale deed dated 25.02.2025 was presented before the Sub Registrar, Kottaram Sub Registrar Officer, Kanyakumari District for registration, however, the Sub Registrar refused registration on the ground that the State Tax Officer, Nagercoil Rural Assessment Circle, Nagercoil, Kanyakumari District had issued a prohibitory order in Na.Ka.No.A3/1237/2015 dated 21.01.2025, which was entered in the Index Book, and directed the petitioner to produce a No Objection Certificate from the State Tax Officer.

5. The learned counsel for the petitioner submitted that the tax proceedings relate to Tvl. Cape Enginee